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February 13, 2025
Question

Eligible Education Institution - But The Class Isn't Covered

  • February 13, 2025
  • 2 replies
  • 0 views

My school informed me that they are an eligible education institution, but my specific class from that school (EMT-B) is not covered under Title IV funding. The school said there is no 1098-T form for me.

 

Since the school is eligible, but my class isn't covered under that:

 

  1. Can I, and how do I record my education expenses?
  2. When asked in the Deluxe version if I took classes at an eligible school, would I say yes or no?

I paid about $1500 for the classes, and my work paid $500 (they paid directly to the school - it wasn't a reimbursement).

    2 replies

    Hal_Al
    Employee
    February 13, 2025

    My school informed me that they are an eligible education institution, but my specific class from that school (EMT-B) is not covered.

    I assume it was not covered because you were not enrolled as  a degree candidate and the course  did not lead to a degree, certificate or credential.  This means it is not eligible for the more generous American Opportunity Credit (AOC or AOTC).   It is still eligible for the Lifetime Learning Credit (LLC).

     

    When asked in the Deluxe version if you took classes at an eligible school,  say yes. 

    After saying no to getting a 1098-T, answer yes to qualifying for an exception. 

     

     

    February 13, 2025

    The course itself resulted in a certificate of completion that allows me to test and apply for my NREMT and state license, but the class itself did not result in a degree or license. Similarly, the class itself provides knowledge that will help me with my current job at the fire department, but does not directly result in a license that would allow me to apply for another service to work as an EMT (I would have to pass NREMT and obtain a state license first).

     

    Given that info, does it still sound like it falls under Lifetime Learning Credit and the steps y'all have provided stay the same? @Hal_Al @AmyC 

     

    Thanks so much for you help!!

    Hal_Al
    Employee
    February 13, 2025

    Q. Given that info, does it still sound like it falls under Lifetime Learning Credit and the steps y'all have provided stay the same?

    A. Yes. 

     

    I don't think the "Certificate of completion" would upgrade the class to qualify for the more generous American Opportunity Credit. 

    AmyC
    Employee
    February 13, 2025

    Provided you meet the eligible student requirements listed in Instructions for Form 8863 p2, you have an eligible institution with eligible expenses.

     

    I am going to assume that this is work related and would qualify for the Lifetime Learning Credit but not the AOTC. In Qualified Education Expenses - Internal Revenue Service:

    For AOTC, you must pay the expenses for higher education that result in a degree or other recognized education credential. For the Lifetime Learning Credit, you can qualify if you take the course to acquire or improve your job skills.

     

    1. To enter, under work assumption, select No to associate Bachelor's...questions
    2. Continue
    3. Enrolled in certificate of credential program
    4. Select Yes, continue
    5. Enrollment status
    6. Name of school, continue
    7. 1098T? Select No, continue
    8. Select I qualify for an exception, continue
    9. Enter the college information, continue
    10. If you don't have the TIN, select you can't find it and the program will keep going
    11. enter expenses 
    12. continue entering information
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