Question about PUG's proof of 3 competed collage courses.

[wow]

I don't know of any school where he'd be able to start before the year is over. What tax credits?

The American Opportunity tax credit

He needs to read this:

https://www.irs.gov/credits-deductions/individuals/aotc

He needed to be a student when the year started. He's too late now.

I don't see that language on the site. Am I missing it? What I see is: "Be enrolled at least half time for at least one academic period* beginning in the tax year". I read that to mean if the person start school anytime before the end of the year and is enrolled at least half time, they qualify (assuming they meet all the other requirements).