Which of the following factors is NOT required to claim the American Opportunity Credit (AOC)?

The American Opportunity Credit (AOC) is a tax benefit designed to help offset the costs of higher education for eligible students. To qualify for this credit, specific criteria must be met.

One key requirement is that the taxpayer must have paid qualified education expenses, which directly relates to claiming the credit. Additionally, it is essential that the expenses paid are for an eligible student, meaning the student must be enrolled at an eligible educational institution.

Claiming the AOC is also contingent upon the student being a dependent on the taxpayer's tax return, making it necessary for the taxpayer to provide support for the student in question.

However, it is not a requirement for the eligible student to have completed four years of education, which is why this factor is identified as not necessary for claiming the AOC. The credit can still be claimed for students in their first four years of post-secondary education. This distinction highlights that the credit is intended to provide support for students during their early college years rather than requiring them to have completed a specific length of education.