Montana Ranches for Sale. Ranch Real Estate in Montana. Trust Live Water Properties to list ranches for sale in Montana that suit every sporting passion. Ranch real estate in the beautiful state of Montana can be purchased near Big Sky, Bozeman, Livingston, Big Timber and Whitefish.
American Opportunity Credit. Generally, you can claim the American opportunity credit if: You pay qualified higher education expenses, You pay the education expenses for an eligible student, and. The eligible student is yourself, your spouse, or a dependent for whom you claim an exemption on your tax return.
Forty percent of the American opportunity credit is refundable for most taxpayers. However, if you were under age 24 at the end of 2014 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return.