American Opportunity Tax Credit

  

Categories: Tax, Regulations, Econ

A tax perk for the studious type, the AOTC provides a tax credit for tuition, books, and other expenses related to post-secondary education (i.e., anything after high school...your golf lessons probably don't count).

Credit is given for 100% of expenses up to the first $2,000 and 25% of expenses thereafter, capped at a $500 credit (or, another $2,000 worth of expenses) for a total of $2,500. Unlike most tax credits, the AOTC is refundable at a rate of 40% of the unused credit, up to a refund of $1,000.

So, if your degree in Useful Spanish Slang cost you $2,000 and your income was such that your tax bill totaled $2,200, the credit for your tuition ($2,000) would reduce your tax liability to $200 but the refundable part of the credit (40% x $500 unused = $200) would offset and you wouldn’t owe Tio Sam nada, ese.

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