Is it possible to take the AOC for tuition when a High School senior is taking AP/college courses for college credit?

asked 16 Feb '10, 15:30

Julie's gravatar image

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edited 16 Feb '10, 18:45

TaxQueries's gravatar image

TaxQueries ♦♦

It is similar to the hope credit in that you must be enrolled in a post-secondary school. So I don't believe the AP classes qualify.,,id=211309,00.html


answered 16 Feb '10, 16:22

Jayson%20Wiser's gravatar image

Jayson Wiser
accept rate: 13%

Is the student paying tuition to a higher education institution? If so, then I think it is an eligible education expense for AOC, Hope, Lifetime Learning or deduction.

An eligible higher education institution is defined as one that participates in the Federal student loan program.

When my son was taking concurrent credit classes, he was enrolled in high school, but he was also enrolled at the University.

Don't mean to be contrary, Jayson. I'd be glad to hear arguments I haven't thought of.


answered 16 Feb '10, 18:38

Lance%20W%20Gurel%20CPA%203's gravatar image

Lance W Gure...
accept rate: 17%

That's my point exactly. Your son was enrolled at both, so the cost to attend University are deductible.

Julie has only indicated that she is taking AP classes which are administered through the High School. Based on the information above they will not qualify for the AOC. The key is that the student be enrolled in a college or university.

I hope that clears things up.

(17 Feb '10, 17:08) Jayson Wiser

Jayson, I believe Julie who asked the question said "...AP/college courses for college credit". That person was probably enrolled. In my son's case he even received a College ID# from Syracuse University. So, this person is probably enrolled in the college in order for that person to receive college credit.

(17 Feb '10, 17:41) Bill Loffred...

Hmm... I'm only going off memory, and maybe different states treat this differently. All AP classes can be used for college credit, provided you receive a high enough score on the test. According to the AP website there is nothing that indicates that enrolling in an AP class automatically enrolls you in a university. That being said, some universities may have AP classes for high school students to take. Again, I think the distinguishing fact here, is that the student must be enrolled at a university.

(17 Feb '10, 18:39) Jayson Wiser

Jayson, Yes I agree with you. A student must be enrolled in the University!! After reviewing IRS Pub 970 dealing with the AOC, the student must be enrolled at "least half time & a matriculated student".

(21 Feb '10, 18:10) Bill Loffred...

I'm in agreement with Lance. I believe as long as the expenditure was paid for Higher Education & the credits will be transfered to the college where the student will attend, the expenditure is eligible for AOC. Ex. My son enrolled in High School took AP courses from Syracuse University will transfer these credits to Penn State University where he will be attending this year.


answered 16 Feb '10, 19:11

Bill%20Loffredo%20CPA's gravatar image

Bill Loffred...
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It's a year later, and there have been changes to the education deductions. For one, the HOPE credit is gone. So, here's my answer for 2010 deductions.

After researching this online and speaking with an IRS rep, I believe that the deduction for the LLC is the only allowable one. Also, in preparing my taxes with TaxAct, this was the only one of the education deductions that the program computed.

As one poster properly pointed out, in order to eligible for the AOC "For at least one academic period beginning in 2010, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential." A high school student would therefore not qualify.

And in order to take the Tuition and Fees deduction, you must have a high school diploma or GED.

But anyone who wishes to take advantage of a deduction in this type of situation should still explore this on their own and not rely on the answers here as final. I point this out only because you had two CPAs post with different answers, which shows me that this is a gray area. Also, be aware that there are other qualifications to take these deductions, such as filing status, income, and even criminal records.


answered 17 Feb '11, 22:03

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Dennis Duca
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Asked: 16 Feb '10, 15:30

Seen: 5,336 times

Last updated: 17 Feb '11, 22:03