It is unlikely he would qualify for the American opportunity tax credit , but he probably would qualify for the Lifetime Learning Credit.
He would have to be an eligible student to claim the American opportunity tax credit . Two online courses would almost certainly not qualify as "at least half the normal full-time workload for the course of study". You would have to contact the school's registrar to confirm this.
From the IRS Education Credits, an eligible student is a student who:
- Was enrolled in a program leading to a degree, certificate or other recognized postsecondary educational credential for at least one academic period beginning in the tax year.
- Carried at least half the normal full-time workload for the course of study.
- Didn't make an election to claim the Hope or AOTC (or a combination of both) for any 4 earlier tax years.
- Hasn't completed the first 4 years of postsecondary education before the beginning of the tax year.
- Doesn't have a federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year.
He would probably qualify for the Lifetime Learning Credit. Generally, you can claim the lifetime learning credit if you meet the following requirements:
- You paid qualified tuition and related expenses for higher education of a student enrolled in one or more courses at an eligible educational institution to acquire or improve job skills.
- The student for whom you paid the qualified tuition and related expenses is you, your spouse, or a dependent you claim on your tax return.
- You paid the qualified tuition and related expenses in the tax year for an academic period beginning in that year or in the first 3 months of the following year.
