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Education Credits

Question: Who can claim the lifetime learning credit?

Answer:

Generally, you can claim the lifetime learning credit if all three of the following requirements are met:

  • You pay qualified tuition and related expenses of higher education of a student who is 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 519U.S. Tax Guide for Aliens); or
  • You claim another education credit for the same student in the same year.

Additional Information:


Category: Child Care Credit, Other Credits
Subcategory: Education Credits

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
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Washington, DC 20224