Education

It is not likely that the certification course would be deductible if it was taken from the Montessori school itself. Education expense deductions are available if certain conditions apply. If you are only taking one course toward a certification, you would not qualify for the American Opportunity Credit. However, the Lifetime Learning Credit may be taken only if the following criteria are met:

• You must be enrolled at an eligible education institute. "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. The educational institution should be able to tell you if it is an eligible educational institution. Certain educational institutions located outside the United States also participate in the U.S. Department of Education's Federal Student Aid (FSA) programs."
• The course must be either part of a post-secondary degree program or taken by the student to acquire or improve job skills.

Lifetime Learning Credit