Can I get Lifetime Learning Credit from a Non Accredited Art Trade School?

[A-S-Girl]

I went to a non accredited private trade school for animation/design in order to gain skills to obtain a new job in that field. There is no certificate/degree program, but the classes are highly specialized and intended to help students get jobs in the industry.  The trade school is year round and on a quarter system. (Spring, Summer, Fall)

[A-S-Girl]

NOTE: This school doesn't give a T-1098 But I heard it didn't have too. It's just a special trade school. (For Profit)

[Hal_Al]

"I heard it didn't have to."
It doesn't have to and is not allowed to; if it is not an eligible institution. If you paid tuition, out of pocket or with loans, and you did not get a 1098-T; you are not eligible for the federal education credits. If it is an eligible institution, it is required to issue a 1098-T, unless all you tuition was paid by tax free scholarships.

[A-S-Girl]

I don't think this is correct, I will research on my own.

[Hal_Al · Accepted solution]

Probably not. But, "accredited", itself, isn't the key word. To qualify the school must be an "eligible institution". 

The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.

Enter your school at the link below, to see if it's on the dept. of education list.

https://fafsa.ed.gov/FAFSA/app/schoolSearch?locale=en_EN 

[A-S-Girl]

I know it doesn't qualify for American Opportunity act, but I'm pretty sure it can possibly qualify for Lifetime Learning.

[Hal_Al]

Both credits require that the school be an eligible institution. Reference: <a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/llc">https://www.irs.gov/individuals/llc</a>
which says, in part: "The Lifetime Learning Credit is for qualified tuition and related expenses paid for eligible students enrolled in an eligible educational institution."