Basic Law Enforcement Class

[JenMO]

600 hour certified from university- law enforecment training institute registration fee is $4500 Does this qualify under the life time learning crdit? Deduction on Sch A?
It does certify him for a new job.

[JenMO]

what about tuition and fees deduction? Probably a Sch A misc deduction?

[Rapid Robert]

What does "certified from university- law enforecment training institute registration fee" mean? That's the most obfuscated description I think I've ever seen for what may or may not be a qualified education expense for lifetime learning credit.

Check whether it is an eligible educational institution -- see Pub 970.

[Rapid Robert]

A Form 1098-T might even be helpful!

Not only helpful, but required. "the law requires a taxpayer (or a dependent) to have received a Form 1098-T from an eligible educational institution in order to claim the tuition and fees deduction, American opportunity credit, or the lifetime learning credit." Pub 970

[JenMO]

didn't receive a 1098T.. the class was at the university of missouri, a certified class from the law enforcement training institute

[Rapid Robert]

didn't receive a 1098T.. the class was at the university of missouri, a certified class from the law enforcement training institute

The physical location of the classroom, and the institution providing the education, are two very different things. What is the name of the law enforcement training institute? Any known history out there regarding the organization and tax credits/deductions?