To be eligible for LLC, the student must:
- Be enrolled or taking courses at an eligible educational institution
- Be taking higher education course or courses to get a degree or other recognized education credential or to get or improve job skills
- Be enrolled for at least one academic period* beginning in the tax year
There is no requirement that the student be enrolled for a certain number of hours to qualify for the credit.
The only potential issue I see is whether your wife is attending an "eligible educational institution." Basically, that's any school eligible to participate in a student aid program administered by the U.S. Department of Education. The educational institution should be able to tell you if it is an eligible educational institution
Please follow this link for more information. Education
Credits
