According to the Internal Revenue Service, taxpayers who claim the Hope Credit must be the one paying for qualifying higher education expenses and the education being paid for must be for a qualified student.
The IRS considers a qualifying student as the taxpayer, the taxpayer's spouse or a dependent who can be claimed on the taxpayer's federal income tax return.
According to the IRS, among the reasons taxpayers can be ineligible to claim the Hope Credit are if their tax filing status is married, filing separately; if they are listed as a dependent on someone else's federal tax return or if the taxpayer or spouse was a non-resident alien during any part of the tax year and did not choose to be treated as a resident alien for tax purposes.
The Hope Credit also can't be claimed if the Lifetime Learning Credit is being claimed for the same student during the same tax year.
The IRS defines a qualifying student for the purposes of the Hope Credit as an individual who has not completed the first two years of post secondary education.
Students who have been convicted of a felony involving a controlled substance in either federal or state court cannot apply for the Hope Credit, according to the IRS.
To qualify for the Hope Credit, students must attend a college, university, vocational school or other post secondary school that is eligible to take part in the Department of Education's student aid program. Students should check with their school's financial aid office to see if the institution takes part in the Department of Education's student aid program.