To claim an educational deduction or tax
credit, you must claim your own exemption you must attend an Eligible Educational Institution
An eligible educational institution is generally
any college, university, vocational school, or other postsecondary educational
institution eligible to participate in a student aid program administered by
the U.S. Department of Education.
Nearly all accredited public, nonprofit, and proprietary
(privately owned profit-making) post-secondary institutions are considered
eligible schools.
See Eligible School Directory