Its in the pub about foreign couples
If you don't mind linking it, would be much appreciated...
That being said, you could also interpret it the other way that its no good. The call of the question is, that he "was a undergraduate" for the first part of year and then became a graduate student. In that case, since there was a portion of the year that "you were a undergrad" + you didn't use up your 4 years of America Opportunity Credit, therefore you qualify. (But you must have been a undergrad for part of the year.....)
So I really don't have a clear answer.
I called some dumb IRS rep today, and she tells me that there is no longer funding for IRS Legal Tax questions......I should look online...
So who then can I get clarification from?