Hal_Al
Level 15

Deductions & credits

For that rule, you have not completed 4 years of post secondary education.  Even though you have more than 120 credits, you don't have 120 "that count" for completion of the 4 year requirement.

 

Be advised, that's an interpretation. You won't find that in the IRS pubs. On the other hand, you won't find a better explanation, either.