Publication 970 |
2000 Tax Year |
Who Cannot Claim the Credit?
You cannot claim the Hope credit if any of the following apply.
- Your filing status is married filing separate return.
- You are listed as a dependent in the Exemptions
section on another person's tax return (such as your parents). See
Expenses of a dependent, earlier.
- Your modified adjusted gross income is $50,000 or more
($100,000 or more in the case of a joint return). Modified adjusted
gross income is explained later under Does Income Affect the
Amount of the Credit?
- You (or your spouse) were a nonresident alien for any part
of 2000 and the nonresident alien did not elect to be treated as a
resident alien. More information on nonresident aliens can be found in
Publication 519,
Tax Guide for U.S. Aliens.
- The eligible student received a tax-free withdrawal from an
education IRA during 2000 and did not waive the tax-free treatment.
This waiver is discussed in chapter 4
under Withdrawal and
Deduction or Credit.
- You claim the lifetime learning credit for the same student
in 2000.
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