Yes, as long as the high school student qualifies, the American opportunity tax credit (AOTC) is available.

The tuition and related expenses for the college classes taken by the high school student during high school are eligible for AOTC only if, during the same tax year, the student subsequently enrolls 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 and receives credit from the institution for the college classes taken before graduation from high school. The academic period does not include the time the student also is enrolled in high school. Or, the lifetime learning credit can be taken, subject to certain eligibility requirements, for any qualified tuition or related expenses to furnish the high school student with one or more courses at an eligible educational institution to acquire or improve job skills.