Figure 2-1. Who Is an Eligible Student for the Hope Credit? Summary: This flowchart is used to determine if a student is eligible for the Hope credit.Start. This is the starting of the flowchart.Decision (1). Did the student complete the first 2 years of postsecondary education before the beginning of the tax year?
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IF Yes Continue To Process (a)
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IF No Continue To Decision (2)
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Decision (2). Was the credit claimed in at least 2 prior tax years for this student?
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IF Yes Continue To Process (a)
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IF No Continue To Decision (3)
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Decision (3). Was the student enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational
credential for at
least one academic period beginning during the tax year?
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IF Yes Continue To Decision (4)
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IF No Continue To Process (a)
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Decision (4). Is the student free of any federal or state felony conviction for possessing or distributing a controlled substance as of
the end of the tax
year?
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IF Yes Continue To Process (b)
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IF No Continue To Process (a)
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Process (a). The student is not an eligible student.
Process (b). The student is an eligible student.
End. This is the ending of the flowchart.
