Yes, they are. Qualified expenses are amounts paid for tuition, fees and other related expense for a student that are required for enrollment or attendance at an eligible educational institution. And you don't have to have 1098-T if the school is not required to send you one.
Please note that high school students (dual
enrollment student) are not eligible for the American Opportunity Credit. If the early college high
school provides a college credit course, the student may qualify for the
Lifetime Learning Credit or Tuition and Fees deduction.
