http://www.irs.gov/publications/p17/ch35.html Publication 17 (2013), Your Federal Income Tax http://www.irs.gov/publications/p17/ch35.html#d0e74760 American Opportunity Tax Credit www.irs.gov/publications/p17/ch35.html#d0e74760 www.irs.gov/publications/p17/ch35.html#d0e74760 IRS Publication 17, Ch. 35 - Education Credits http://www.irs.gov/publications/p17/ch35.html http://www.irs.gov/publications/p17/ch35.html#d0e74760 Publication 17 (2013), Your Federal Income Tax regulation says http://www.irs.gov/publications/p17/ch35.html www.irs.gov/publications/p17/ch35.html#d0e74760 www.irs.gov/publications/p17/ch35.html#d0e74760 http://www.irs.gov/publications/p17/ch35.html http://www.irs.gov/publications/p17/ch35.html http://www.irs.gov/publications/p17/ch35.html#d0e74760 http://www.irs.gov/publications/p17/ch35.html American Opportunity Tax Credit Publication 17 (2013), Your Federal Income Tax