For the college tuition fees to be considered tax deductible, two conditions are to be satisfied:
(a) The student must have paid the fees for a course that earns them a degree or a certificate.
(b) The school / college / university must be eligible for Title IV federal student aid. That means, the institution must be accredited.
In our case, HUA is not yet an accredited university. As such, we are not eligible for federal tax deduction.