If my high school kids got college credit for several classes we paid tuition for, can we claim the tax break for college tuition? But they are still in high school. NY

[MaryK4]

If they meet all the qualifications you can claim the education credits/deductions.  In particular, the student must be enrolled at least half-time and they must be pursing a degree for some of the credits.  

[Hal_Al]

Q.  can we claim the tax break for college tuition? 

A. Yes, probably. They do not need to be half time or a degree candidate. 

But, the ability of the parent of a high school student to claim the education credit is limited.  If these courses are provided by an eligible college, this cost qualifies for the Lifetime Learning Credit (LLC). The school must have policy of granting college credit for that course, already taken, if the student ever enrolls there. In other words, it is a requirement that the course be a college credit course, even if the student isn't currently a college student. It’s not that the student is post-secondary, it’s that the course is post secondary. Books are not a qualifying expense, unless included in the course fee. You must have paid tuition to the college and not the high school in order to claim the expenses on your return. This usually means the college must issue a form 1098-T.

https://www.taxact.com/support/22177/2023/education-credits-high-school-student-taking-college-class...

High school students are not usually eligible for the more generous American Opportunity Credit, unless they are officially enrolled as a degree candidate and half time or more. 

[user-1253]

Does this apply to New York State as well - Form IT-272?  TurboTax Premier says:

     New York offers tax breaks only for undergraduate college tuition.

     Was <name> an undergraduate student in 2024?  Yes/No

So if I get a form 1098-T and its a college credit course and my dependent is in high school full time, does NY allow a deduction?  can I answer Yes to the above question?

Thanks

[AmyC]

Yes. It looks very broad and would qualify on surface level. NY College tuition credit states:

Who is eligible? 

You are entitled to this credit or deduction if:

• you were a full-year New York State resident;
• you, your spouse, or dependent (for whom you have taken an exemption) were an undergraduate student who was enrolled at or attended an institution of higher education and paid qualified college tuition expenses; and
• the student is not claimed as a dependent on another person's tax return.

Qualified college tuition expenses

• Qualified college tuition expenses include only tuition paid for the undergraduate enrollment or attendance of the student at an institution of higher education. This includes expenses paid from a qualified state tuition program (like New York's 529 College Savings Program).
• Qualified college tuition expenses do not include:
  • tuition paid through scholarships or other financial aid that need not be repaid;
  • amounts paid for room and board, and other similar personal or living expenses;
  • amounts paid for books, supplies, equipment, and nonacademic activities, even if required by the school; or
  • expenses reimbursed to you by your employer.

[Hal_Al]

FAQ #8 @  https://www.tax.ny.gov/pdf/publications/income/2007/pub10w.pdf

Q: Does an eligible student have to be enrolled in a degree program or attend college full-time to

qualify for the college tuition credit or itemized deduction?
A: No, the eligible student does not have to be enrolled in a degree program or attend
full-time for the tuition expenses to qualify

[user-1253]

here's the most recent version of that doc I could find.  It says:

     the eligible student does not have to be enrolled in a degree program or attend full-time for
the tuition expenses to qualify.

https://www.tax.ny.gov/pdf/publications/income/2009/pub10w.pdf