Drew is correct on a number of points. Regarding the cost of "tuition," the tax code requires:
- that it actually be tuition charged by the institution itself.
- that it be required for enrollment or attendance at that institution.
- that such enrollment or attendance be at an eligible educational institution, which is an institution where at least some students can apply for federal financial aid.
There is no age requirement or high school graduation requirement. There is no full-time enrollment requirement, or requirement that the student be seeking a degree, except that ROOM and BOARD expenses can counted only by students enrolled in a degree program and attending at least half-time.
In spite of all that, I believe the IRS would disqualify the expenses of this particular summer program simply because the term being defined is "qualified higher education expenses." By limiting the enrollment to high school students, it is obviously not "higher education." If this was a class open to everyone of all ages, such as what you may find at a community college, then I believe it would be a qualified expense. But this one is not.