What must taxpayers have to file for the American opportunity credit on their tax return?

To file for the American Opportunity Credit on their tax return, taxpayers must have a valid identification number, which is typically the taxpayer's Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). This identification number is essential because it links the credit to the taxpayer's tax return and helps the IRS verify eligibility.

While other forms of documentation such as financial aid application forms or income documentation may be relevant in broader contexts of qualifying for educational assistance or credits, they are not requirements specifically linked to filing for the American Opportunity Credit itself. Thus, the necessary condition of possessing a valid identification number is what allows taxpayers to access and claim the benefits of this credit correctly on their returns.