Only if done at an eligible
institution.
An
eligible educational institution is a college eligible to participate in a
student aid program administered by the U.S. Department of Education. It
includes virtually all accredited public, nonprofit, and proprietary (privately
owned profit-making) post-secondary institutions. The educational institution
should be able to tell you if it is an eligible educational institution.
You
can do an on-line search for eligible
institutions. IRS Publication 970 for 2016 now mandates a
Form 1098-T from the college or university to claim education credits.
