No. Expenses paid to attend high school do not qualify for the education credits because a high school is not an eligible educational institution. An eligible educational institution is any college, university, vocational school, or other post-secondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited, public, nonprofit, and proprietary (privately owned profit making) post-secondary institutions.

References:

• Publication 970, Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)

Expenses paid for college courses taken while attending high school may qualify for the Hope Credit or for the Lifetime Learning Credit if the student otherwise meets the qualifications for claiming either of the credits and the college is an eligible educational institution.

References:

• Publication 970,Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)

The educational institution you attend should be able to tell you if it is an eligible educational institution.

References:

• Publication 970, Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)

Yes. One qualification to claim the Hope Credit is that the student be enrolled in an eligible educational institution (in a program) at least half time that leads to a degree, certificate, or other recognized educational credential for no less than one academic period beginning in the taxable year. A student need not be enrolled in a degree program to claim the Lifetime Learning Credit and courses may be taken to acquire or improve job skills.

References:

• Publication 970, Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)

Yes. The Hope Credit may be claimed for no more than 2 taxable years and may not be claimed if at the beginning of the taxable year the student has completed the first 2 years of post-secondary education at an eligible educational institution. If the student has not claimed a Hope Credit for more than 1 year and if the educational institution at which the student is enrolled ranks the student as being less than a first-semester junior at the beginning of the year, the student may be eligible to claim the Hope Credit for a second taxable year.

References:

• Publication 970, Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)

Relatively few postsecondary institutions located outside of the United States participate in a student aid program administered by the U.>S.> Department of Education. Therefore, tuition paid to a foreign university usually does not qualify for either of the education credits. The educational institution should be able to tell you if it is an eligible educational institution. You can find a list of these foreign schools on the Department of Education's website at www.fafsa.ed.gov/index.htm. Click on the "Find my school codes." Complete the two items on the first page and click "Next." Follow the instructions to search for a foreign school.

References:

• Publication 970, Tax Benefits for Education
• Tax Topic 513, Educational Expenses
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)

No. Since you have already completed your first 2 years of postsecondary education, the expenses for the courses that you are now taking do not qualify for the Hope Credit. However, you may be eligible for the Lifetime Learning Credit.

References:

• Publication 970, Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)

You can claim the Hope Credit only if at the beginning of the year, you are not classified as having completed the first 2 years of postsecondary education.

For example, if you attended classes for only 1 or 2 semesters, you would still be in your first 2 years of post-secondary school. Generally if you attended 5 or more semesters, you would not be considered in your first 2 years of post-secondary school even if you have not attained your associate's degree.

If you do not qualify for the Hope Credit, you may qualify for the Lifetime Learning Credit.

References:

• Publication 970, Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)

College courses taken while attending high school may qualify for the Hope Credit or for the Lifetime Learning Credit if the student meets the qualifications for claiming either of the credits and the college is an eligible educational institution.

References:

• Publication 970, Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)