Hi online community, 

Is the American Opportunity Credit based on the first 4 years of the years completed in college or the the first 4 years of the credit claimed. For example, a student finished the first 3 years with scholarship payments, no credits claimed. Are those 3 years counting for the credit even though she never claimed the credit? Somebody got me confused, my opinion, they will count because I think it is related to the first 4 years of post secondary education. I am just making sure. Appreciate it. Thank and have a great day.