Question about PUG's proof of 3 competed collage courses.

[dfrecore]

I don't know of any school where he'd be able to start before the year is over. What tax credits?

The American Opportunity tax credit

He needs to read this:

https://www.irs.gov/credits-deductions/individuals/aotc

He needed to be a student when the year started. He's too late now.

I don't see that language on the site. Am I missing it? What I see is: "Be enrolled at least half time for at least one academic period* beginning in the tax year". I read that to me in the if the person start school anytime before the end of the year and is enrolled at least half time, they qualify (assuming they meet all the other requirements).

Here you go:




Who is an eligible student for AOTC?
To be eligible for AOTC, the student must:

• Be pursuing a degree or other recognized education credential
  
  
• Be enrolled at least half time for at least one academic period* beginning in the tax year
  

The tax year started back on January 1.

I agree that this means that the student can get it if they were enrolled at any time this current year.  So if you enroll before December 31, you should be fine.  Of course, I don't know any schools where a term starts in late December, so...