Calculating AOTC eligible expenses: Student took a summer course at local CC then went full time in fall. Are both tuition expenses (2 1098-T forms received) eligible?

[MalvinaBasil]

In summer, 2018, my son took a college class at a local community college, for which he received a 1098-T. Box 8 is not checked and we paid for the tuition and text book out of pocket - no scholarship or 529 withdrawal. Fall, 2018, he matriculated full time at another university, for which he received an additional 1098-T. Box 8 is checked and qualified tuition and fees were paid with a combination of scholarship, loans, and 529 disbursements.

In calculating eligible education expense for the AOTC, can we use both 1098-T forms? Even though he wasn’t half-time at the community college, can we include the expense since he was full time at the second university in 2018?

[JohnW15 · Accepted solution]

Yes, you can.