What do you mean by not enrolled in a program? if you were not enrolled in a qualified higher education program, you would not be eligible for the Tuition Credit.
In order to claim the NY stat tuition Credit, you cannot be claimed as a dependent on another persons tax return and " you must be an undergraduate student enrolled at or attending an institution of higher education and have paid qualified college tuition expenses during the tax year. Only expenses for undergraduate enrollment or attendance qualify." Instructions for Form IT-272
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"