My son is 15, in high school, and I paid for an AP class for early college credit. I received a 1098-T. Do I classify him as a full-time student even though box 8 is not checked?
The IRS does not consider him to be a full-time student for educational purposes. While he will not qualify for the AOC, you may still be able to claim this expense as a Limited Lifetime Credit or as a Tuition and Fees Deduction.