Question: Is an education credit available for the cost of a high school student taking college classes before graduation from high school?
The fact that a student has not graduated from high school does not disqualify the student from claiming a credit. For the purposes of the American Opportunity Credit, a student must be enrolled at least half-time in a postsecondary education program leading to a degree, certificate or other recognized educational credential for at least one academic period at an eligible educational institution. For the purposes of the Lifetime Learning Credit, a credit can be taken for any qualified educational expenses paid for a student who is enrolled in one or more courses at an eligible educational institution.
- Publication 970, Tax Benefits for Education
- Form 8863 (PDF), Education Credits (American Opportunity and Lifetime Learning Credits)
Category: Child Care Credit, Other Credits
Subcategory: Education Credits