Can education expenses be deducted if student dropped out

[mishellebravo]

My daughter only went to a medical tech school full time for 3 months last year, then dropped out. Can I claim the tuition I paid for those three months and also the cost of the books I paid for as well?

[ChelsiE2]

Yes.  You can claim the amounts you paid for tuition (and books) when the student withdraws from classes if these tuition amounts were not refunded to you.  

For more information, please see:  IRS Publication 970

[Carl]

Actually, I find that somewhat strange. There is no requirement in pub 970 for a student to pass a course, complete a course, or even attend the class. The requirement is that they be "enrolled", and that's pretty much it.

[SharonC1]

Strange, but fact.  It makes sense really.  The tax benefit is for the expense.  You still pay the expense even if you don't pass a course or finish the program.