Question: Who can claim the Lifetime Learning Credit?
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 yourself, 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 apply:
- 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
- Form 8863 (PDF), Education Credits (American Opportunity and Lifetime Learning Credits)
Category: Child Care Credit, Other Credits
Subcategory: Education Credits