Here is information regarding a dual-enrolled high school student.
According to IRS materials, your child can take an education credit based on dual enrollment as long as all the requirements are met. Please refer to the following IRS link for more information.https://www.irs.gov/help-resources/tools-faqs/faqs-for-individuals/frequently-asked-tax-questions-an...
The school where the college course was taken needs to be an eligible educational institution. Please refer to this IRS link to learn more. https://www.irs.gov/individuals/eligible-educational-inst.
With respect to the education credits, there are specific requirements regarding the number of courses, etc. For the American Opportunity Credit, page 10 of Pub 970 says, "for at least one academic period beginning (or treated as beginning) in 2016, the student both: was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; AND carried at least one half the normal full-time workload for his/her course of study. The standard for what is half of the normal full-time workload is determined by each eligible educational institution…."
Per page 11 of Pub 970, "an academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution….." https://www.irs.gov/pub/irs-pdf/p970.pdf
With the respect to the Lifetime Learning Credit, you would need to have taken at least one course during the year. However, you can also claim this credit if your academic period began in the first 3 months of 2021.
Please refer to the following FAQ to learn more about the education credits.
https://ttlc.intuit.com/replies/3301953
Hopefully, this provides you with all the information for a dual-enrolled
student.
