Lifetime Learning Credit- Concurrent Students

[1TaxLady]

I've been doing some research and I don't see anything in black and white telling me I can't take this deduction. What do you think?
Tuition paid for several classes towards a post secondary degree by a student enrolled concurrently in high school/college. These credits are paid out of pocket and will go towards college credit toward post secondary degree. I don't see anything saying the student must have finished high school specifically. ???

[Burke]

Generally, if still in high school, dual credit courses are not eligible for the LTLC. You say the student is enrolled "concurrently in high school/college?" Are you sure?

[1TaxLady]

concurrent status-yes

NPCC
Concurrent Enrollment Status
Students currently enrolled in a high school in grades 9 through 12 may enroll in 1000 - 2000 level courses for dual credit (high school credit and college credit).

In compliance with the Arkansas Department of Higher Education guidelines and a decision by the College Curriculum Committee, high school students are not eligible to register for any pre-college level courses (PCL) while they are still in high school.

Articulated High School Courses and Programs
Articulated courses provide high school students with an opportunity to work toward a specific post-secondary educational goal while still in high school. The benefits of enrolling in this program include: 1) Non-duplication of classes from high school to post-secondary, 2) opportunity to enroll in a sequence of courses that best prepares students for a career in their chosen field of interest, 3) gain post-secondary credit while still in high school, and 4) more time at the post-secondary level for advanced skills courses. For more information about this program, contact the Associate Vice President for Technical Education

[appelman]

For LTLC...

I, too, see nothing about being a high school graduate or not still being enrolled in high school. (For Tuition and Fees Deduction, on the other hand, you must be a high school graduate or equivalent.)

[jimenright]

See TTB pg 12-3

"Eligible Students .... Not enrolled in an elementary or secondary school."

[LCP]

"Eligible Students .... Not enrolled in an elementary or secondary school."

The above is under the heading American Opp Credit/Hope Credit.

There is now such reference under the Lifetime credit or the tuition deduction.

[JenMO]

TTB 12-3 eligible students refers to the Am Opp Cr. On pag 12-4 - eligible students for LLC doesn't say anything about being enrolled in high school. It says the student must be enrolled in one course at an eligible instutition. If you pay tuition to a college, would you be considered enrolled? If you pay to the high school and they pay, who's enrolled? If you receive a 1098T from the school, I think you are considered enrolled.

[Gene V]

Remember, for the "Tuition and Fees Deduction" you need to have a high school diploma or GED. TTB 12-2

[Burke]

NPCC
Concurrent Enrollment Status
Students currently enrolled in a high school in grades 9 through 12 may enroll in 1000 - 2000 level courses for dual credit (high school credit and college credit).

In compliance with the Arkansas Department of Higher Education guidelines and a decision by the College Curriculum Committee, high school students are not eligible to register for any pre-college level courses (PCL) while they are still in high school.

Articulated High School Courses and Programs
Articulated courses provide high school students with an opportunity to work toward a specific post-secondary educational goal while still in high school. The benefits of enrolling in this program include: 1) Non-duplication of classes from high school to post-secondary, 2) opportunity to enroll in a sequence of courses that best prepares students for a career in their chosen field of interest, 3) gain post-secondary credit while still in high school, and 4) more time at the post-secondary level for advanced skills courses. For more information about this program, contact the Associate Vice President for Technical Education

Well, I am a little confused by all this. It says "high school students are not eligible to register for any pre-college level courses while they are still in high school." Then it goes on to describe "articulated" high school courses and programs. It sounds to me as though they are still in high school, just taking college-level courses that qualify for a high school diploma but in addition may transfer to an institution and credit against a degree in the future. Is there a requirement to enroll in the college? Do they pay the fees to the college?

[1TaxLady]

concurrent LLC

The student is enrolled at the college and does pay all fees out of pocket. He is homeschooled and is in his senior year so credits are counting for high school and toward college.
I'm not sure if public school students have to pay or not.

[Burke]

Interesting. Sounds like you may have a case for LTLC if it is part of a degree program. (My experience is that publc school students have to pay for dual credit courses as well.)

[ttbtaxes]

Correct me if I'm wrong, but the Congressional Committee reports for the Hope credit defined an eligible student as someone who is eligible for Federal Student Aid under the 1965 FAFSA rules.

The Department of Education uses information on a FAFSA to determine eligibilty for the Federal Student Aid programs. In order to receive aid from the programs you must meet a four-prong test. Criteria number two is you have a high-school diploma or GED.

Finally, IRC Section 25A(b)(3) defines an eligible student as someone who meets the requirements of Section 484(a)(1) of the Higher Education Act of 1965. That HEA does not allow a college student enrolled in a high school to be eligible for Federal student aid.

Does the AOC have a different set of rules? None that I can find, and wouldn't think so, as they're both education tax credits under IRC Section 25A.