I am an educator with a masters degree. I took out-of-state online professional development courses (15 credits worth). I was not required to take these courses by my employer but did so anyways to learn new skills for my classes I teach. The courses were non-degree courses (meaning I was not working towards a degree but still obtained college graduate courses).
My school ( University of La Verne) is accredited and a qualified school. However, their webpage states: "Professional Development Courses do not qualify for Form 1098-T because these graduate-level, non-degree, semester credit courses are not applicable towards a degree. Students are encouraged to keep copies of their receipts. " I also took courses previously through Advancement Credits (registered with Southern University). The other university replied with : "Advancement Courses and its University Partners cannot provide a 1098-T form for these courses, as 1098-T’s can only be issued to students enrolled into a degree program. Instead, students are recommended to ask their tax professional about whether the expenses can be applied as Educator Expenses". I can find the EIN for both on their websites to manually enter in the tuition/bills paid.
However, I can not find ANYTHING on the IRS stating that the LLC is only for degree programs. And based on their requirements, I feel like I qualify for the lifetime learner credit (LLC) :
1. Be enrolled or taking courses at an eligible educational institution.
2. Be taking higher education course or courses to get a degree or other recognized education credential or to get or improve job skills.
3. Be enrolled for at least one academic period* beginning in the tax year."
Based on the IRS's information, I feel I qualify for the LLC? Can I submit my deduction even though I have no 1098-T and I took these non-degree accredited gradate courses on my own ? Am I missing something since both schools claim no 1098-T is allowed? Does not being allowed to generate a 1098-T (as opposed to choosing not to make one) automatically mean the LLC is not applicable?
Thank you! 🙂
