... not relevant to the current respondent. The Department, working with the IRS, has also eased the application form by allowing applicants to import their tax data directly into the FAFSA. Pre-populating ... the AOTC permanently replace the Hope Credit, which is scheduled to return after the expiration of the AOTC. In the 2011 tax year, approximately 9 million tax returns claimed the AOTC, with ... $100,000. The refundable portion of the AOTC almost exclusively benefited households at the lower end of the income distribution, with approximately 89 percent of the benefit going to households with...