IRS TOPIC 605

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You can claim a Hope Credit only for an "eligible student." An "eligible student" is a student who:

1. As of the beginning of the year, has not completed the first two years of post–secondary education (that is, generally is a freshman or sophomore in college).

2. Is enrolled in a program that leads to a degree, certificate, or other recognized educational credential, for at least one academic period beginning during the year.

3. Is taking at least one–half of the normal full–time workload for the student's course of study for at least one academic period beginning during the calendar year, and

4. Is free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the year.

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• 這個已經看過了，不過當時不太明白post-secondary的意思。現在 -卷毛小花貓- ♀ (26 bytes) () 02/27/2006 postreply 10:59:48