First year of college yes or no for dual enrolled high school student

[cenglish]

Do I mark yes or no for "Is this his first year in college?" if he is enrolled for one class through dual credit and one class through concurrent enrollment while still in high school?

[MichaelMc · Accepted solution]

No, I advise against treating this as the first year of college. If you received a Form 1098-T, enter the information from the Form 1098-T exactly as it appears. Be certain that you do not check the box indicating that your student is enrolled at least half-time. (While he or she may be a full-time high school student, this question is only about post-secondary education, and your student only took two college-level courses.)

This should result in disqualifying your student for the American Opportunity Tax Credit, which is good, because you want to save the four years of AOTC for the student's actual undergraduate education. The student should qualify for the Lifetime Learning Credit. The credit will be small, as it will be based only on the tuition for two courses, but every bit helps.

For more information about educational benefits that will be available to help during your student's college years, please see IRS Education Benefits Comparison Chart.