Can we claim the Lifetime Learning Credit?

[reyejo]

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?

[RichardG · Accepted solution]

To be eligible for LLC, the student must:

• Be enrolled or taking courses at an eligible educational institution
• Be taking higher education course or courses to get a degree or other recognized education credential or to get or improve job skills
• Be enrolled for at least one academic period* beginning in the tax year

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