Q. If I dropped out and paid non-refundable tuition, can I claim it as my education expense?
A. Yes, if were enrolled half time or more, no matter how briefly and there was no full refund, you are eligible for the tuition credit. If you are, or can be a dependent, your parent would claim the credit.*
If the school is an eligible institution and normally issues a 1098-T, you can claim the credit without one. After answering no to having a 1098-T, answer yes to qualifying for an exception (that gets you to the entry screens).
*There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. A full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit.
You cannot claim the (up to) $1000 refundable credit if you are, or can be, claimed as a dependent by someone else.
Reference: Line 7 instructions for form 8863.
https://www.irs.gov/instructions/i8863#en_US_2024_publink53002gd0e674
