The certification course would not qualify for the the American Opportunity Tax Credit, as it is not leading to a degree, but it should qualify for the Lifetime Learning Credit.
To be eligible for the Lifetime Learning Credit (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; and
- Be enrolled for at least one
academic period beginning in the tax year.
You cannot claim a credit for education expenses paid with
tax-free funds. You must reduce the amount of expenses paid with tax-free
grants, scholarships and fellowships and other tax-free education help.
Finally, be aware of the income limits for LLC:
- To claim the full credit,
your MAGI, modified adjusted gross income, must be $55,000 or less, or
$111,000 or less if you are married filing jointly.
- If your MAGI is between
$55,000 and $65,000 (between $111,000 but less than $131,000 for married
filing jointly), you receive a reduced amount of the credit.
- If your MAGI is over $65,000
($131,000 for married filing jointly), you cannot claim the credit.
