๐งพ Line 9 – Nonrefundable American Opportunity Credit
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Line 9 is calculated by subtracting Line 8 (the refundable portion of the credit) from Line 7 (the total AOTC).
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This nonrefundable portion can reduce your tax liability to zero, but cannot result in a refund.
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The amount from Line 9 is then entered on Line 2 of the Credit Limit Worksheet to determine your final nonrefundable education credit.IRS+4IRS+4
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