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a computer programmer. Dee is an eligible student for both tax years 2021 and 2022 because she meets the de- gree requirement, the workload requirement, and the year of study requirement for those years. Who Can Claim a Dependent's Expenses? If there are qualified education expenses for your depend- ent during a tax year, either you or your dependent, but not both of you, can claim an American opportunity credit for your dependent's expenses for that year. For you to claim an American opportunity credit for your dependent's expenses, you must also claim your depend- ent on your tax return. You do this by listing your depend- ent's name and other required information on Form 1040 or 1040-SR. Figure 2-2. Who Is an Eligible Student for the American Opportunity Credit? No Yes No Yes Yes Yes No No This chart is provided to help you quickly decide whether a student is eligible for the American opportunity credit. See the text for more details. Was the American opportunity credit claimed in at least 4 prior tax years for this student? The student is an eligible student. The student isn’t an eligible student. Did the student complete the first 4 years of postsecondary education before the beginning of the tax year? Was the student enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential for at least one academic period beginning during 2021 (or the first 3 months of 2022 if the qualified expenses were paid in 2021)? Is the student free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year? Chapter 2 American Opportunity Credit Page 19