My wife is a permanent resident, and is taking coursework to improve her English to help her in the workplace (job skills). One term, she took over eight credits (half-time) worth of classes as a non-credit student. For tax purposes, is this still equivalent to half-time status?
To be eligible for LLC, the student must:
There is no requirement that the student be enrolled for a certain number of hours to qualify for the credit.
The only potential issue I see is whether your wife is attending an "eligible educational institution." Basically, that's any school eligible to participate in a student aid program administered by the U.S. Department of Education. The educational institution should be able to tell you if it is an eligible educational institution
Please follow this link for more information. Education Credits
To be eligible for LLC, the student must:
There is no requirement that the student be enrolled for a certain number of hours to qualify for the credit.
The only potential issue I see is whether your wife is attending an "eligible educational institution." Basically, that's any school eligible to participate in a student aid program administered by the U.S. Department of Education. The educational institution should be able to tell you if it is an eligible educational institution
Please follow this link for more information. Education Credits