Education Benefits -- No Double Benefits Allowed
You can’t take more than one education benefit for the same student and the same expenses. Thus, you can’t take the AOTC, the LLC or the tuition and fees deduction for the same expenses for the same student in the same tax year.
Adjustments to qualified education expenses
(This brief description of adjusting educational expenses is a broad overview. If you or your student fall under any of the listed categories, we suggest you consult Publication 970, Tax Benefits for Education, for more information)
Generally, for each student, you:
Examples of tax-free educational assistance include:
What Funds Do Not Reduce My Qualified Education Expenses?
You don’t need to reduce your qualified education expenses by amounts paid with the following:
See Publication 970, Tax Benefits for Education, for examples of reporting scholarships or fellowships as income.
Finding the Best Education Benefit for You
We want you to take the education benefit that helps you the most. Generally, a credit that reduces your tax or increases your refund is the best. But not always, look at both education credits and the tuition and fees deductions and see what helps you the most.
Also, you can consider including a tax-free scholarship, fellowship or grant to your student’s income and then taking the full amount of the education credit. Refer to Publication 970, Tax Benefits for Education, for more information.
Use our interactive app to help you find out if you can claim an education credit or the Tuition and Fees deduction-- Am I Eligible to Claim an Education Credit?
Refund of Qualified Education Expenses
See Publication 970 for information on what to do if you receive a refund of qualified education expenses during the tax year.
Information for Tax Professionals, Schools, Community and Social Organizations on our Refundable Credits Toolkit
Watch out for these common errors made when claiming education credits
Find the answers to the questions you ask about the education credits
More education benefit resources
Technical Forms and Publications