Deducting College Tuition

[jstvt02]

How do I deduct tuition if my son if all the following are true?

1. was more than a Part-Time Student but less than a Full-Time Student

2. The FT box is checked on the 1098-T

3. He has not been a Full-Time student on all sememsters

[Vanessa A]

If the FT box is checked on the 1098-T and he has been more than half time the entire time, you can either check more than half time or FT.  As long as he is more than half time, that qualifies for the credit. 

There is no longer a tuition and fees deduction.  There are only education credits, the American Opportunity Tax Credit and Lifetime Learning Credit.