We received a 1098-T for dual credit class, but our high school student only took 1 college class and is not working toward a degree. Can we claim the tuition deduction?

Forum|Forum|4 years ago
May 14, 2021
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The tuition was paid directly to the university, and 1098-T received from the university, but box for half-time student is not checked.

TurboTax Online

HelenC12

No, you aren't eligible for the federal education credit(s). An eligible student is defined as a student who:

Is enrolled at least half-time in a program leading to a degree, certificate, or other recognized credential.
Had at least one academic period beginning during the year.
Didn't claim the American Opportunity Tax Credit for more than three previous years.
Didn't complete the first four years of post-secondary education before the beginning of the year.

Additional information: What education tax credits are available?

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Hal_Al

Employee

Yes, probably. Halftime or more and the degree seeking requirements do not apply to the LLC (Reference: https://www.eitc.irs.gov/other-refundable-credits-toolkit/compare-education-credits/compare-education-credits)

The ability of the parent of a high school student to claim the credit or deduction is limited. If these courses are provided by an eligible college, this cost qualifies for the Lifetime Learning Credit (LLC). The school must have policy of granting college credit for that course, already taken, if the student ever enrolls there. In other words, it is a requirement that the course be a college credit course, even if the student isn't currently a college student. It’s not that the student is post secondary, it’s that the course is post secondary. Books are not a qualifying expense, unless included in the course fee.

Alternatively, such courses now qualify for the Tuition & Fees deduction, instead of the LLC, but only if tuition is paid to the college and not the high school. (http://www.nytimes.com/2012/04/15/education/edlife/now-deduct-this.html?_r=0 ).

High school students are not usually eligible for the more generous American Opportunity Credit (AOC), unless they are officially enrolled as a degree candidate. There's also the half time or more rule for the AOC