IRS NOTICE REFERENCE
Understanding your CP330 notice
We’re sending this notice because our records show you may be eligible to claim the American Opportunity Tax Credit (AOTC) and/or the Lifetime Learning Credit (LLC) for tax year 2023 for one or more eligible students lis…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP330
- Category
- Refund and adjustment
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We’re sending this notice because our records show you may be eligible to claim the American Opportunity Tax Credit (AOTC) and/or the Lifetime Learning Credit (LLC) for tax year 2023 for one or more eligible students listed on your tax return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your CP330 notice carefully. Determine eligibility: To be eligible for AOTC, the student must at least meet the following requirements, but additional requirements may apply: Be pursuing a degree or other recognized education credential in a post-secondary educational institution eligible to participate in a US Department of Education student aid program. Be enrolled at least half-time for at least 1 academic period beginning in the tax year. Not have finished the first 4 years of higher education at the beginning of the tax year. Not have claimed AOTC or the former Hope Credit for more than 4 tax years. The student does not have to claim the AOTC in consecutive years, but the Hope credit should be included for the same student, if claimed. Not have a felony drug conviction at the end of the tax year. To be eligible for LLC, the student must at least meet the following requirements, but additional requirements may apply: Be taking higher education course or courses as part of a post-secondary degree program or taken by the student to acquire or improve job skills. Be enrolled for at least one academic period beginning in the tax year. Be enrolled in one or more courses at an eligible educational institution. Use the Interactive Tax Assistant to check your eligibility. If you are eligible for either credit, file a 1040X, Amended U.S. Individual Income Tax Return. Be sure to complete and include Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits). You may also need to file a corrected state or local tax return. To be eligible for AOTC, the student must at least meet the following requirements, but additional requirements may apply: Be pursuing a degree or other recognized education credential in a post-secondary educational institution eligible to participate in a US Department of Education student aid program. Be enrolled at least half-time for at least 1 academic period beginning in the tax year. Not have finished the first 4 years of higher education at the beginning of the tax year. Not have claimed AOTC or the former Hope Credit for more than 4 tax years. The student does not have to claim the AOTC in consecutive years, but the Hope credit should be included for the same student, if claimed. Not have a felony drug conviction at the end of the tax year. Be pursuing a degree or other recognized education credential in a post-secondary educational institution eligible to participate in a US Department of Education student aid program. Be enrolled at least half-time for at least 1 academic period beginning in the tax year. Not have finished the first 4 years of higher education at the beginning of the tax year. Not have claimed AOTC or the former Hope Credit for more than 4 tax years. The student does not have to claim the AOTC in consecutive years, but the Hope credit should be included for the same student, if claimed. Not have a felony drug conviction at the end of the tax year. To be eligible for LLC, the student must at least meet the following requirements, but additional requirements may apply: Be taking higher education course or courses as part of a post-secondary degree program or taken by the student to acquire or improve job skills. Be enrolled for at least one academic period beginning in the tax year. Be enrolled in one or more courses at an eligible educational institution. Be taking higher education course or courses as part of a post-secondary degree program or taken by the student to acquire or improve job skills. Be enrolled for at least one academic period beginning in the tax year. Be enrolled in one or more courses at an eligible educational institution. Use the Interactive Tax Assistant to check your eligibility. If you are eligible for either credit, file a 1040X, Amended U.S. Individual Income Tax Return. Be sure to complete and include Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits). You may also need to file a corrected state or local tax return.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp330-notice
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