12/17/2010 – with the passage of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, the rate changes formerly discussed in this article have been superseded.
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And if you've come here to learn about queuing waterfowl, I apologize for the confusion. You may want to discuss your question with Lester, my loyal watchduck and self-proclaimed "advisor's advisor".
My understanding of the current tax deductions for tuition is that it is only available to student enrolled in a degree-awarding program. Do you have any suggestions for folks who are going back to school for a class or two at the local college? There ought to be some help for folks who are trying to improve or broaden their skillset.
In my understanding, the tuition and fees deduction is available for any eligible student taking at least one course or more at an eligible institution. The Lifetime Learning credit must either be part of a degree program or taken by the student to improve job skills, but is also for the student taking one or more courses at an eligible institution. The Hope credit is only available to students in the first two academic years, and the student must be enrolled at least half-time (half of the institution’s definition of full-time) at an eligible institution.
Perhaps I’m reading something wrong – I just double-checked that with Pub 970 – or is there somewhere else that you’re reading about the restrictions?