Which factor does NOT qualify a student for educational tax credits?

A student qualifying for educational tax credits must meet specific criteria set by the IRS. The correct factor that does not qualify a student is related to prior claims of the American Opportunity Credit (AOC) in previous tax years. Claiming the AOC in prior years does not disqualify a student in future years, nor is it a factor necessary for qualifying for educational tax credits in the current or future tax years.

In contrast, enrollment in a qualifying educational program is a primary eligibility requirement for tax credits, as it indicates that the student is engaged in education that the IRS recognizes for tax benefits. Additionally, pursuing a degree on a full-time basis is often a factor that can influence eligibility, as full-time students are more likely to meet the requirements for some credits. Lastly, having no conviction for certain felonies is specifically relevant to the Lifetime Learning Credit, affecting eligibility based on the student's legal status rather than their academic achievements.