The IRS Publication 970 reference provided above by DanaB is specifically defined that way for the purpose of the American Opportunity Tax Credit (AOTC).
As also referenced in the link provided by Hal_Al and answered by TaxGuyBill, if your current college recognizes that you already have a four-year degree, then the AOTC would not be available to be claimed. So you may need to clarify that with your registrar's office.
Ultimately, the IRS will determine whether the credit is allowed or disallowed. You can only include it on your tax return if you feel that the qualifications have been met to claim the credit.
@NataliaVF
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