Carl
Level 15

Education

You can claim your education expenses. Take note that per IRS Publication 970 you are only required to be "enrolled". There is no actual physical attendance requirement, and there is no requirement for you to actually pass a course.

Understand that you are required to be enrolled as a full time student for any one semester that started during the tax year. The IRS does not define "full time student". Per IRS Publication 970, "The standard for what is half of the normal full-time workload is determined by each eligible educational institution." Therefore each school determines what they consider to be a full time student.