Who can claim the Hope Credit?
Generally, you can claim the Hope Credit if all three of the following requirements are met. • You pay qualified tuition and related expenses of higher education. • You pay the tuition and related expenses for an eligible student. • The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. You cannot claim the Hope Credit if any of the following apply. • Your filing status is married separately. • You are listed as a dependent in the Exemptions section on another person’s tax return (such as your parents’). See Who Can Claim a Dependent’s Expenses, later. • Your modified adjusted gross income is $52,000 or more ($105,000 or more in the case of a joint return). Modified adjusted gross income is explained later under Does the Amount of Your Income Affect the Amount of Your Credit. • You (or your spouse) were a nonresident alien for any part of 2004 and the nonresident alien did not elect to be treated as a resident alien for
