Q. Does paying for flight school count as a certificate program to receive a tax break?
A. No. Just paying the school money does not count as "a certificate program". A certificate program is one where the school actually awards a certificate.
Flight schools and other vocational schools are eligible for the AOTC. If you were half time or more and the school awarded a degree, certificate or other credential, upon completion, then you are eligible for the American opportunity tax credit (AOTC). Otherwise, you may be able to take the less generous Lifetime Learning Credit (LLC)
To be eligible for the tuition credits, 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.
See if your school is on the U.S. Department of Education’s https://www.savingforcollege.com/eligible-institutions
