I will not have a 1098-t, although I took credit courses from a regionally accredited college. How do I claim what I paid?

[lylx1981]

In 2020, I took several courses from Portage Learning online college. It is regionally accredited and the courses I took were all credit courses. Those credit courses were transferred to my local community college (for my medical lab Associate Degree Program).

I found the following description on the Portage learning website: "Portage courses are offered as individual courses. Portage does not award a degree or certificate; therefore, according to the IRS, Portage Learning is not eligible to issue a 1098-T for tuition paid."

My question is: Can I still claim my tuition paid to Portage learning? The above text only said I will not receive a 1098 T, but it did not clearly tell me whether I can still get an education tax credit...

Please advise and thanks!

[KittyM2]

According to the IRS FAQ on Education Credits, you may claim the education credit without a 1098-T if 

"...you did not receive a Form 1098-T because the school is not required to provide you a Form 1098-T [and] if:

• The student and/or the person able to claim the student as a dependent meets all other eligibility requirements to claim the credit, 
• The student can show he or she was enrolled at an eligible educational institution, and 
• You can substantiate the payment of qualified tuition and related expenses.

Be sure to keep records that show the student was enrolled and the amount of paid qualified tuition and related expenses. You may need to send copies if the IRS contacts you regarding your claim of the credit."

Be aware that you may only claim the American Opportunity Tax Credit (AOTC) for education in four tax years and plan accordingly.

[rjs]

I think what Portage Learning is telling you, without putting it in so many words, is that it is not what the IRS calls an "eligible educational institution." One of the requirements for an eligible educational institution is that "the institution must be eligible to participate in a student aid program administered by the U.S. Department of Education." The Portage Learning web site is quite clear that it "does not participate in federal financial-aid programs."

If it is not an eligible educational institution, you cannot claim an education credit on your tax return for the tuition that you pay to Portage Learning.

Does your community college provide a way that you could register for the Portage Learning courses through the college, and pay the tuition to the college instead of directly to Portage Learning? If so, the college might then include the tuition in the Form 1098-T that you get from the college, and you would be able to use it for the education credit on your tax return. But even if the college does provide such a mechanism, it's too late to do it for payments that you have already made to Portage Learning.

[Carl]

Can I still claim my tuition paid to Portage learning? 

It depends on the name of the entity you paid for the courses. Portage Learning is a "platform", and not a college. So if you paid "Portage Learning" then you don't have any qualified expenses to claim. From what I see, the courses are offered through the Portage Learning "platform", by Geneva College.  According to the IRS website at https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-ins... ;

An eligible educational institution is a school offering higher education beyond high school. It is any college, university, trade school, or other post secondary educational institution eligible to participate in a student aid program run by the U.S. Department of Education.

There is nothing named "Portage Learning" on that list. However, Geneva College is on the list and is an eligible institution.  So if you paid Geneva College for the courses through their portage learning platform, I don't see a problem here. Just be aware that you "must" have been enrolled as a full time student for "any one semester" that started in the tax year, in order for you to claim the tuition expense.

[lylx1981]

But based on two replies from other two helpers (by carl te al..), I am a little confused since I heard different opinions (since others said I CANNOT claim this education credit,... ).

A little more information is as follows:

1. I paid to the Portage Learning website directly for the courses.

2. Although Portage Learning is a division of Geneva College (an eligible education institution defined by IRS), Portage Learning is run individually and just provides an online course platform. It means my payment receipt does not show Geneva College.

3. However, I did enroll in an Associate Degree Program at my local community college (also an eligible education institution defined by IRS), and all my courses took at Portage Learning are credit courses, and all the credits have been transferred into my local community college.

Based on the above information, do you still hold opinion that "I can claim education credit"?

Thank you very much!