My dependent son attended at State University for an Advanced EMT Certification Course. Tuition was 1300 dollars. Can we claim that on our taxes.

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.