A.G. Kalman wrote:
- quote -

Thanks, hadn't found that one, only dug through Pub. 970
online, which, with 2 column .pdfs of that length, means you
may miss something in there too.

Aloha,

Maren

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

m.purves[at]jach.hawaii.edu wrote:

- quote -

From the IRS FAQs on educational tax benefits:

*************Begin Text**************
Can the Lifetime Learning Credit be used for a high school
student taking classes at an approved college prior to
graduation from high school?

College courses taken while attending high school may
qualify for the Hope Scholarship Credit or for the Lifetime
Learning Credit if the student meets the qualifications for
claiming either of the credits.
************End Text**************

Note the reference to taking classes AT an approved college.
I take that to mean either on campus or off-campus at a site
run under the control of the college. As your daughter was
on campus, I say she qualifies for the LLC.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

I habe been unable to find this spelled out anywhere.

Our daughter (dependent, living with us, US citizen, not
claimed or claimable by anybody else) took some college
classes for credit, but not enrolled in a degree program, at
an accredited college in the US in the summer after her
Junior year in High School, i.e. a year before graduating.

This is clearly not qualifying as a Hope Credit (not
enrolled in a degree program) or for tuition and fees
deduction as she doesn't have a high school diploma yet, but
does this qualify for the lifetime learning credit?

Thanks,

Maren
(new to this education credit stuff)

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >