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

[Chief07b]

The College is on the FAFSA list of approved colleges.

[MichaelMc · Accepted solution]

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.