Sign Up

Why sign in to the Community?

  • Submit a question
  • Check your notifications
or and start working on your taxes
cancel
Showing results for 
Search instead for 
Did you mean: 
MV23
New Member

Nursing school Education related tax credit 1098-t

Hello, I graduated college in 2021 (OR) and planned to go to nursing school this year. I got accepted to the program (in OH) paid for the $300 direct deposit and the CPR class that was required for me to take before meeting with advisor and the application cost for the school. I ended up not going, and I technically never got to the point where I was fully registered for the semester so no tuition was paid, aside from the direct deposit fee. None of this was refundable and I assume I will not be getting any 1098-t because I wasn’t at least a part time student. Am I able to claim any of these expenses?

4 Replies
Hal_Al
Level 15

Nursing school Education related tax credit 1098-t

Q.  Am I able to claim any of these expenses?

A.  General answer, No. But, any class (e.g. CPR) given by an "eligible institution" (regular college) is eligible for the Lifetime Learning Credit (LLC), but not the American Opportunity Credit (AOC or AOTC). A course not given by an eligible institution (e.g. Red Cross or YMCA) would no be eligible for a tax break. 

Opus 17
Level 15

Nursing school Education related tax credit 1098-t

For the LLC, the student must be "enrolled" for the semester, even if it is part time.  That seems unlikely from the facts described here.  The CPR class gives you some intangible personal benefits, but I don't think it qualifies for a tax break even if given at an eligible institution of higher education.  And the application fee is gone, of course, it's not eligible for a credit even if you did enroll, because it's not part of your tuition. 

*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*
Hal_Al
Level 15

Nursing school Education related tax credit 1098-t

@Opus 17 

I can't find an "enrollment" requirement, in Pub 970, for the LLC.  "Attendance" is used.  I'm of the opinion that any course at a "eligible institution" qualifies.  A frequent question, in this forum, is does "continuing education" qualify. Yes.  "Courses to acquire or improve job skills"  are covered by the LLC. 

Opus 17
Level 15

Nursing school Education related tax credit 1098-t

The word “enrolled” is used several times here which is where I got it from. 

https://www.irs.gov/credits-deductions/individuals/llc

However the tax code says enrollment or attendance.  
https://www.law.cornell.edu/uscode/text/26/25A

*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*
Dynamic AdsDynamic Ads
Privacy Settings
v