 |
Case Study 2: RequirementsSamantha, a professional photographer, enrolls in an advanced photography course at a local community college. Although the course is not part of a degree program, she enrolls in it to improve her job skills. The course fee paid by Samantha is considered qualified tuition for the purpose of claiming the lifetime learning credit. Click here for an explanation. The taxpayer can take the lifetime learning credit if the expenses meet the requirements described in the Volunteer Resource Guide, Tab J, Education Benefits. The student is not required to be enrolled at least half-time or in a degree program, and a felony drug conviction does not disqualify the student. 
|
