Two 1098Ts from different institutions, each claiming not half-time

[micaelabelles]

I took classes at two different institutions during the same semester.   Since I only one class at each institution, neither 1098T says atlesat half time. Can I declare half time student?

[MichaelMc · Accepted solution]

Since neither educational institution was able to certify you as being enrolled at least half-time, and even the two courses, if taken simultaneously, would probably not be a half-time course load, I don't think you can take a reasonable position as being a half-time student.

However, that only disqualifies you from taking the  American Opportunity Tax Credit. You are still eligible for the Lifetime Learning Credit or the tuition and fees deduction.

For more information, click on either of the links above, or see IRS Education Benefits Comparison Chart.