Which situation may prevent claiming the American opportunity credit?

The American opportunity credit is designed to help offset the cost of higher education for eligible students. One critical eligibility requirement for this credit is having a valid identification number, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). If an identification number is issued after the due date for filing the tax return, this would prevent the claimant from being eligible for the credit.

The rationale is that an identification number must be in place to properly identify the taxpayer and verify eligibility for various tax benefits, including education credits. Without this identification number being valid and issued in a timely manner, the claim for the American opportunity credit cannot be processed.

While other situations such as filing jointly, being a part-time student, or claiming different education credits might have different implications, they do not inherently disqualify a taxpayer from claiming the American opportunity credit in the same definitive manner as having an identification number issued after the due date.