Par. 2. Section 1.25A-0 is amended by: 1. Revising the entry for § 1.25A-1(e)(1) introductory text. 2. Adding entries for § 1.25A-1(e)(1), (2), and (3). 3. Revising the entries for § 1.25A-1(f) introductory text and (f)(2). 4. Adding entries for § 1.25A-1(f)(3) and (4). 5. Revising the entries for § 1.25A-1(g) and (h). 6. Adding an entry for § 1.25A-1(i). 7. Revising the entries for §§ 1.25A-2(d)(3), (4), (5), and (6). 8. Adding entries for §§ 1.25A-2(d)(7) and (e). 9. Revising the entry for § 1.25A-2(f)(6). 10. Adding entries for §§ 1.25A-5(f)(7) and (g). The revisions and additions read as follows:
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§ 1.25A-1 Calculation of Education Tax Credit and General Eligibility Requirements
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(e) Identification requirements.
(1) In general.
(2) Additional identification requirements for the American Opportunity Tax Credit.
(i) TIN must be issued on or before the due date of the original return.
(ii) Return must include the eligible educational institution's employer identification number (EIN).
(3) Effective/applicability dates.
(f) Statement requirement.
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(2) Exceptions.
(3) Transition rule.
(4) Effective/applicability date.
(g) Claiming the credit in the case of a dependent.
(h) Married taxpayers.
(i) Nonresident alien taxpayers and dependents.
§ 1.25A-2 Definitions
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(d) * * *
(3) Course materials for the American Opportunity Tax Credit for taxable years beginning after December 31, 2008.
(4) Personal expenses.
(5) Treatment of a comprehensive or bundled fee.
(6) Hobby courses.
(7) Examples.
(e) Effective/applicability date.
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