You can only claim one education credit for any student or expense. If you or your dependent qualifies for both credits, you may want to figure which deduction would give you the best benefit.
If you receive tax-free educational assistance, such as a grant, you need to subtract that amount from your qualified education expenses.
The PATH Act prevents you from filing retroactive returns or amended returns claiming EITC, ACTC, or AOTC if the reason you are filing is because you now have the type of valid TIN required for each credit but didn’t have such TIN before the due date of the return.
If for any reason you or one of your family members did not receive a valid “taxpayer identification number” by the due date of the tax return (including extensions) you cannot file a past due return or an amended return to claim any of these credits. A valid taxpayer identification number could be an SSN, ITIN, or ATIN depending on the requirement for each credit.
You cannot file a past due return or an amended return to claim the EITC for anyone on the return without an SSN that’s valid for employment by the due date of the return including a valid extension.