To be eligible for the tuition credits or Tuition and Fees deduction (TFD), the course must be taken at "an eligible institution". The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.
Enter your school at the link below, to see if it's on the dept. of education list.
https://fafsa.ed.gov/FAFSA/app/schoolSearch?locale=en_EN
You must be a half time (or more) degree or certificate candidate to qualify for the American Opportunity Credit (AOTC). The purchase of REQUIRED books & computers qualifies for the AOTC. Non degree course qualify for the Lifetime Learning Credit (LLC). Books & computers only qualify for the LLC if purchased from the school.
For more info, See
https://www.irs.gov/Individuals/AOTC
https://www.irs.gov/newsroom/american-opportunity-tax-credit-questions-and-answers
https://www.irs.gov/individuals/llc
