jerrykornitz[at]hotmail.com wrote:

- quote -

Yes.

--
Alan
http://taxtopics.net

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Thanks for the feedback. I checked the Pub 970 and it looks
like we would be much better off if we claim the LLC rather
then tuition deduction. Now, just to clarify, can I claim
the credit without the 1098-T?

We called the college at which my wife took the non-credit
course and she was told that she would not receive the
1098-T because the college does not send such forms for
non-credit courses. Assuming this is true, can we then still
use the payment receipt for the non-credit course in order
to claim the LLC?

Thanks,
Jerry

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jerrykornitz[at]hotmail.com wrote:

- quote -

If the noncredit course was not required for enrollment or
attendance at either college, it is not qualified education
expense for the tuition deduction. However, the rules for
eligibility for the lifetime learning credit (LLC) are
different. For purposes of the LLC, qualified education
expenses are tuition and certain related expenses required
for enrollment in a course at an eligible educational
institution. The course must be either part of a
postsecondary degree program or taken by the student to
acquire or improve job skills.

You can not claim a tuition deduction and the LLC for the
same student in the same tax year. You take one or the
other.

Perform the calculation both ways and see which gives the
better result.

A complete explanation and set of rules for all Higher Ed
tax benefits may be found in IRS Pub 970.
http://www.irs.gov/publications/index.html

--
Alan
http://taxtopics.net

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During the year 2004, my wife was enrolled to a non-credit
English class at a local community college and that was the
only class she was taking at that college. About 2-3 weeks
ago, we got in the mail the 1098-T from other educational
institution she was attending after she completed the
English class at the community college, but until now we did
not recieve the 1098-T form from the community college.

The question is if the tuition we paid for her non-credit
course can be claimed as qualified tuition deduction on our
1040A and if so, would the payment receipt for the
non-credit course be acceptable in lieu of the 1098-T?

Thanks,
Jerry_K

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