No, not for the same student. In the same taxable year, a taxpayer may claim a American Opportunity Credit for each eligible student's qualified tuition and related expenses and a Lifetime Learning Credit for one or more other students' qualified tuition and related expenses. However, a taxpayer may not claim both an American Opportunity Credit and a Lifetime Learning Credit with respect to the same student in the same taxable year [Reg. §1.25A-1(b)(1)]