I have two high school children that took dual enrollment classes, do I say that this is their first year of college?

[kledzik7]

They are receiving college credit, but they are still high school students.

[HelenC12]

Answer no. High school students (dual enrollment student) are not eligible for the American Opportunity Credit. If the early college high school provides a college credit course, the student may qualify for the Lifetime Learning Credit.

The Lifetime Learning tax credit covers up to $2,000 of undergraduate and graduate school costs

The rules for the Lifetime Learning tax credit are unchanged from prior years. As before, the credit is:

• 20% of up to $10,000 of qualified education expenses
• The maximum credit is $2,000 before any phase-outs

[Hal_Al]

Q. I have two high school children that took dual enrollment classes, do I say that this is their first year of college?

A. No. 

The ability of the parent of a high school student to claim the education credit is limited.  If these courses are provided by an eligible college, this cost qualifies for the Lifetime Learning Credit (LLC). The school must have policy of granting college credit for that course, already taken, if the student ever enrolls there. In other words, it is a requirement that the course be a college credit course, even if the student isn't currently a college student. It’s not that the student is post-secondary, it’s that the course is post secondary. Books are not a qualifying expense, unless included in the course fee.

High school students are not usually eligible for the more generous American Opportunity Credit, unless they are officially enrolled as a degree candidate.  From pub 970: "Example 3. During the 2022 fall semester, Larry was a high school student who took classes on a half-time basis at College X. Larry wasn't enrolled as part of a degree program at College X because College X only admits students to a degree program if they have a high school diploma or equivalent. Because Larry wasn't enrolled in a degree program at College X during 2022, Larry wasn't an eligible student for tax year 2022."  Reference: https://www.irs.gov/publications/p970/ch02.html