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Question: Who can claim the lifetime learning credit?
Generally, you can claim the lifetime learning credit if you meet the following requirements:
- You pay qualified tuition and related expenses for higher education of a student enrolled in one or more courses at an eligible educational institution to acquire or improve job skills.
- The student for whom you pay the qualified tuition and related expenses is you, your spouse or a dependent for whom you claim an exemption on your tax return.
- The qualified tuition and related expenses are paid in the tax year for an academic period beginning in that year or in the first 3 months of the following year.
You cannot claim the lifetime learning credit if any of the following applies:
- Your filing status is married filing separately.
- You are listed as a dependent in the Exemptions section on another person's tax return (such as your parents').
- Your modified adjusted gross income is above a specified amount.
- You (or your spouse) were a nonresident alien for any part of the tax year and the nonresident alien did not elect to be treated as a resident for tax purposes. (For additional information, refer to Publication 519, U.S. Tax Guide for Aliens); or
- You claim another education credit for the same student in the same year.
- Publication 970, Tax Benefits for Education
- Am I Eligible to Claim an Education Credit?
- Form 8863 (.pdf), Education Credits (American Opportunity and Lifetime Learning Credits)
Category: Child Care Credit, Other Credits
Subcategory: Education Credits