Pub. 270 American Opportunity Credit states:
"For at least one academic period beginning in 2013, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential."
My son (age 17, post-high school, has a GED) is taking automotive technology courses at a local community college. He is enrolled but not matriculated. The courses he is taking will apply towards his Associate's degree in automotive technology, if/when he chooses to matriculate. Full-time status at this college is 12 credits (4 courses); he is taking 9 credits (3 courses) so is certainly more than half-time for the AO credit.
Is he an eligible student for the AO credit? Thanks.