<p>Whether you get a refund or owe more tax when you file your taxes is irrelevant to whether you can claim the AOC. What matters is the final tax amount as shown on your tax form.</p>
<p>For example, if your final tax amount is $0, all you can get is the $1000 refundable part.</p>
<p>If your final tax amount is $1500 or higher, you can get get the full $2500.</p>
<p>Subject to the income limits of course.</p>
<p>If you are owed a refund, and can take the full $2500 credit, your refund goes up by $2500.</p>