esuncin
New Member

Half time student but dropped a class at end of the semester. Can I claim half time student even though when I dropped a class I fell under the "half time student" mark?

Tuition and other expenses were paid for out of pocket for a half time student. A class was dropped towards the end of the semester and obviously course was not completed. When filing taxes, can I still claim half time student? Box 8 on the 1098-T is NOT checked though. What is my best option? American Opportunity credit or the Lifetime Learning Credit.

HelenaC
New Member

Education

If your form 1098-T Box 8 "Check if at least half-time student" is not checked, you don't qualify for the American Opportunity Tax Credit (AOTC). 

TurboTax will optimize the best credit for you, which is probably the Lifetime Learning CreditClick on  Who is eligible for the Lifetime Learning Credit?

Don't worry, if you take the required amount of courses in the future, you may be eligible for the AOTC, in that year.

Per IRS Form 1098-T Instructions Box 8 is checked by the school administrator if at Least Half-Time Student:

  • The student was at least a half-time student during any academic period that began in 2016.
  •  A half-time student is a student enrolled for at least half the full-time academic workload for the course of study the student is pursuing.
  • Your institution's standard for a half-time student work load must equal or exceed the standards established by the Department of Education under the Higher Education Act and set forth in 34 C.F.R. section 674.2(b).

However , keep in mind that there are other requirements to be eligible to claim the AOTC credit. For additional information, click on Who is eligible to take the American Opportunity Tax Credit?

For additional information, see my answer regarding the AOTC: https://ttlc.intuit.com/questions/4203576

Related information: 

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Education

hi i had a question about that. so box 8 is determined by classes completed not classes enrolled and paid for?