withdrawal question

Was she at least a half-time degree-seeking student (6 credits)?

I was under the impression that the amount you paid for tuition, fees and books during the year counts, reduced by the scholarships and grants actually received.

I don’t know if there is a stipulation that you have to pass the courses and can’t withdraw.

So read through the AOTC rules in IRS Publication 970.

If she had received a tuition refund she would have to go back and adjust the amount of AOTC I think, but that does not seem to be the case.

I would keep records of the tuition statements and how much financial aid she had to pay back.