Which credit cannot be claimed if the identification number was not available by the due date of the original return?

The American opportunity credit is specifically contingent upon having a valid taxpayer identification number (TIN) for both the taxpayer and the dependent for whom the credit is claimed. The key requirement is that this identification number must be available by the due date of the original tax return. If a taxpayer does not have a valid ID number by that deadline, they are ineligible to claim the credit for that tax year.

This requirement serves to prevent fraud and ensure that credits are properly distributed based on valid identifiers. If the identification number is obtained after the due date of the original return, the taxpayer cannot go back and claim the American opportunity credit for that tax year.

On the other hand, other credits mentioned have different rules and do not hinge on the availability of identification numbers by the original return’s due date in the same way. Understanding this specific rule helps taxpayers accurately navigate their eligibility for educational credits and highlights the importance of timely documentation.