Can we claim American Opportunity Tax or Life Time Learning Tax credits for attending Esthetics course at Beauty college? School did not give 1098-T but provided federal id number.

[Tax_1]

Hello, my wife was enrolled in the Esthetics course at Beauty college and the course was around 4 months (600 hours). We paid out of pocket for tuition fees, registration fees, and book supplies.

Can we claim for these education expenses? If yes then under AOTC or Life Time Learning?

School has provided a federal id number but did not give the 1098-T form.

Thanks!

[Bsch4477]

If they didn’t supply a 1098-T they might not be an accredited education institution. They will know if they are. 
https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-ins...

[Tax_1]

@Bsch4477 Thanks! I searched on https://ope.ed.gov/dapip/#/home and could see the school name in the list.

Does that mean I can apply with the school's federal id number?

[NCperson]

@Tax_1 - yes, but don 't be surprised if you are only eligible for LLC.  TT will figure this out. 

for LLC, the books are eligble expenses only if purchased directly from the school. 

LLC is a "non-refundable" credit, meaning it can't reduce Line 22 of Form 1040 below zero..... 

[Tax_1]

@NCperson Thanks! When I entered details (without 1098-T) in Turbotax, it shows qualified for both AOTC and Lifetime Learning so I am not sure if it is doing the right way. Is AOTC supposed to be only for 4-year college program? 

[Bsch4477]

From the IRS:

Eligible educational institution.

An eligible educational institution is generally any accredited public, nonprofit, or proprietary (privately owned profit-making) college, university, vocational school, or other postsecondary educational institution. Also, the institution must be eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited postsecondary institutions meet this definition.

[NCperson]

@Tax_1 as long as you've correctly answered the questions in TT, it will be correct.

AOTC is a much higher bar to meet and can lead to a higher tax credit. 

for AOTC, if you've already attended 4 years of college, you are not eligible

also, for AOTC you must be persuing a program leading to a degree or other recognized educational credential.

must be enrolled at least 1/2 time for at least one academic period during the tax year. 

you must have the school's EIN number to complete form 8863. (this is on the 1098-T, but it can be obtained otherwise)

[Tax_1]

@Bsch4477 @NCperson Thank you!