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in December 2022 and was awarded a certificate. In Jan- uary 2023, Dee enrolled in a 1-year postsecondary certifi- cate program on a full-time basis to obtain a certificate as a computer programmer. Dee is an eligible student for both tax years 2022 and 2023 because the degree re- quirement, the workload requirement, and the year of study requirement for those years have been met. 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 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 2022 (or the first 3 months of 2023 if the qualified expenses were paid in 2022)? 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