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 rules state that a taxpayer cannot receive a refundable American Opportunity Tax Credit if the taxpayer: 1  Is under age 18 at the end of the tax year; or. 2  Is over age 18 at the end of the tax year and has income that was less than one-half of the taxpayerâs support; or.