MANUEL VELAZQUEZ-RODRIGUEZ and MIGUEL SANCHEZ-ACEVEDO are each charged in indictments with illegal re-entry to the United States, a violation of 8 U.S.C. Â§ 1326. The maximum penalty each could receive, depending on their prior criminal history, is two to 20 yearsâ imprisonment.
The income limit to receive the American Opportunity Tax Credit is  $180,000 when filing jointly or $90,000 if you are single, head of household, or a qualifying widower.
There is no limit to the number of years you can claim this credit, and it can be used to pay for undergraduate, graduate, professional and job skill education. This credit cannot be used for the same student receiving the American Opportunity Credit; only one credit can be used per student each tax year.