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.
The American Opportunity Credit is an educational credit for up to $2,500**, calculated as 100% of the. first $2,000 of educational expenses plus 25% of the next $2,000. 40% of this credit is refundable, meaning this portion of the credit will be returned to the taxpayer as a refund in the case of the taxpayerâs.