You can't claim an education tax credit (AOTC or LLC) since your employer fully covers tuition and books. The IRS only allows credits for out-of-pocket expenses.
Your school determines full-time status, not the IRS. Since your program follows a structured four-year plan, taking two courses per 10-week term with short breaks in between, you may still qualify as full-time. Schools typically define full-time based on credit hours per term, so check with your registrar’s office for confirmation.
IRS Resource Link:
Education Tax Credits
Employer Tuition Assistance (Pub 970)
