Can I write off the tuition from the community college if my students are taking them as dual credit and have not graduated high school yet?

[satwinmomand1]

As homeschoolers, we pay tuition to the community college. Can I write off the tuition paid even though they have not graduated yet?

[Hal_Al · Accepted solution]

Yes, since the courses are dual credit courses. You don't actually deduct ("write off') the tuition you paid. You use it to calculate the "LLC".

The ability of the parent of a high school student to claim the credit or deduction 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.

The school may (probably) send you a form 1098-T for the tuition paid.