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Publication 970 2000 Tax Year

Who Cannot Claim the Credit?

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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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