The American Opportunity Credit

The American Opportunity Credit allows taxpayers to claim a credit of up to $2,500 based on qualified tuition and related expenses paid for each eligible student. To be eligible for the credit, the student must be:

• Enrolled in a program that leads to a degree, certificate or other recognized educational credential
• Taking at least one-half of the required workload for the course of study for at least one academic period beginning during the calendar year
• Enrolled in the first four years of postsecondary education
• Free of any felony conviction for possessing or distributing a controlled substance

For taxpayers whose modified AGI is over the threshold limits, the credit may be reduced. See the Form 8863 Instructions for income limits
https://www.irs.gov/pub/irs-pdf/i8863.pdf