An eligible student for educational tax credits must have NOT done which of the following?

To determine eligibility for educational tax credits such as the American Opportunity Credit (AOC) and the Lifetime Learning Credit, a few specific criteria must be met regarding the student's enrollment and tax history. The correct choice underscores that an eligible student must not have completed a postsecondary education program.

In the context of the AOC, a key requirement is that the student must be pursuing a degree or recognized educational credential on a half-time basis and cannot have already completed four years of postsecondary education before receiving the credit. Since the credential is adequately distinct, having completed such a program would generally preclude future eligibility for the AOC, which is available only for students in the early stages of their college education, specifically for the first four years. Therefore, having previously completed a postsecondary program makes them ineligible for credits designed for students in the process of gaining that education.

In contrast, being a dependent taxpayer, having claimed the AOC in previous years, or being enrolled half-time does not necessarily disqualify the student from receiving the educational tax credits in question. For instance, a student can still claim tax credits as a dependent, and prior claims of the AOC do not affect eligibility in the years following, as long as the overall conditions are met.