You may be able to claim a Hope Scholarship credit for qualified tuition and related expenses paid (up to $1,650) for each eligible student. The credit can be claimed for only 2 years for each eligible student.

Eligibility
For purposes of the Hope credit, an eligible student is a student who meets all of the following requirements:

• Has not completed the first 2 years of postsecondary education (generally, the freshman and sophomore years of college) as of the beginning of the year.
• 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.
• Is taking at least half of the normal full-time work load for his or her course of study for at least one academic period beginning during the calendar year.
• Is free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the year.

For more information:

• Please consult IRS Publication #970
• contact your tax preparer (no USC employee may give tax advice regarding these credits)
• visit the IRS Website at www.irs.ustreas.gov.