The American Opportunity Credit, which is the most advantageous, is available ONLY for 4 years while a student is perusing higher education. The school would need to consider your son as enrolled at least half time in a program leading to a degree.
There is another education credit available, but it is not as generous.
There are several factors to consider, but basically if in one year you incur at least $4,000 more in education expenses than you are re-reimbursed from tax-free assistance, such as scholarships and/or grants, you get the full credit.
If the tuition is being paid to the college, you may be eligible for the credit. If you are, you would have received a 1098-T in your child's name from the school.
A second option would be the Lifetime Learning Credit, which has no limit as to how many years it can be claimed.
