<p>No…it has nothing to do with your federal withholding.</p>
<p>Try this for answers:</p>
<p>[American</a> Opportunity Tax Credit: Questions and Answers](<a href=“http://www.irs.gov/newsroom/article/0,,id=211309,00.html]American”>http://www.irs.gov/newsroom/article/0,,id=211309,00.html)</p>