Q. The application fees are for 2022 medical school year, not for the same school the kid was attending and So cannot be accounted as education expense for 2021?
A. That's correct
Q. How about 2021 online courses? which is related to kid's biology major,
A. Schools that are online only are not eligible. Online courses at schools that also have regular classroom courses ("eligible institutions") are eligible.
Q. How about MCAT testing preparation that was taken during undergraduate year 2021.
A. Again, yes if taken at an "eligible institution". The course must also be part of a degree program to be eligible for the American Opportunity Credit (AOTC), so probably not. The Lifetime Learning Credit (LLC) does not have the degree candidate qualifier, but must still be taken at an eligible institution. . A student may not claim both the AOTC and LLC, in the same year, even if neither credit is maxed out.
The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.
Enter your school at the link below, to see if it's on the dept. of education list.
https://ope.ed.gov/dapip/#/home
