If she is self-employed, she can deduct on her Schedule C. For the Lifelong Learning Credit or tuition deduction, it would have to be an eligible educational institution. The educational institution should be able to tell you if it is an eligible educational institution..
An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions.
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