Everyone is scared of the IRS but I've been audited and they were actually pretty nice. If you save the email from TESC that says "they don't classify their students as part-time or full-time, because of their unique system" then I think you would be pretty safe in claiming yourself as a full-time student as long as you earned around 30 credits for the year (i.e. a years worth of credit) and you can prove it. The worst that could happen is that if you did get audited (not likely) then they might not allow the deduction, but chances are pretty good they will allow it. [Of course, I'm not a tax attorney, so take all tax advice... blah, blah, blah.]
I just looked at one of the examples from Publication 970, Tax Benefits for Education
Example 5. Dee graduated from high school in June 2011. In January 2012, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a travel agent. Dee completed the program in December 2012, and was awarded a certificate. In January 2013, she enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a computer programmer. Dee is an eligible student for both tax years 2012 and 2013 because she meets the degree requirement, the work load requirement, and the year of study requirement for those years.
If that is the case then a typical TESC student who enrolls at TESC and earns at least a years worth of credit through CLEP or other CBE testing should qualify as well. You are meeting the degree requirements, performing the workload requirements, and doing it during year for which you are filing.
I just looked at one of the examples from Publication 970, Tax Benefits for Education
Example 5. Dee graduated from high school in June 2011. In January 2012, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a travel agent. Dee completed the program in December 2012, and was awarded a certificate. In January 2013, she enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a computer programmer. Dee is an eligible student for both tax years 2012 and 2013 because she meets the degree requirement, the work load requirement, and the year of study requirement for those years.
If that is the case then a typical TESC student who enrolls at TESC and earns at least a years worth of credit through CLEP or other CBE testing should qualify as well. You are meeting the degree requirements, performing the workload requirements, and doing it during year for which you are filing.
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