Does nursing school (community college) count as a trade school for tax purposes?

[BillM223]

Maybe.

The IRS says, "An eligible education institution means a college, university, vocational school, or other postsecondary educational institution that's accredited and eligible to participate in the federal financial student aid programs administered by the Department of Education".

The Registrar or the Financial Aid office will know if they qualify under this description.

[Hal_Al]

Nursing school, community college and  trade school each qualify for a tax credit or deduction, in their own right.  They do not have to be cross classified to qualify.

 To be eligible for the tuition credits or tuition & fees deduction, the course must be taken at "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