The American opportunity and lifetime learning credits apply only for qualified expenses required for an enrollment at an “eligible education institution.” This is a school eligible to participate in a student aid program administered by the U.S. Department of Education, which means virtually all accredited postsecondary institutions in the U.S. Educational institutions located outside the United States that are eligible to participate in a student aid program administered by the U.S. Department of Education may qualify, so check with the school through which you took the courses.
Return filed by a married person who does not file a joint return. Filing separately may save taxes where each spouse has separate deductions, but certain tax benefits require a joint return.