Credit must be taken in the year the eligible expenses are incurred.

You cannot claim the Hope Credit if any of the following apply. You must not be claimed as an exemption on someone else's tax return.

Is not limited to students in the first two years of postsecondary education. Are enrolled in a program that leads to a degree, certificate, or other recognized educational credential. The tax deduction is only for tuition expenses paid by you.

You are not eligible for any of these tax benefits if you are married and filing a separate return. Has no limit on the number of years for which the credit can be claimed for each student. Credit must be taken in the year the eligible expenses are incurred.