Question: Is an education credit available for the cost of a high school student taking college classes before graduation from high school?
Yes, if they otherwise qualify. The fact that a student has not graduated from high school does not necessarily disqualify the student from claiming a credit if for purposes of the American opportunity credit, the student is also 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 during the tax year.
For purposes of the lifetime learning credit, a credit can be taken for any qualified education expenses paid for a student who is enrolled in one or more courses at an eligible educational institution to acquire or improve job skills.
- Education Credits--AOTC and LLC
- Am I Eligible to Claim an Education Credit?
- 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