Lifetime Learning Credit at a Glance
A credit for up to $2,000 per year to pay for qualified tuition and required enrollment fees at an eligible educational institution for you, your spouse or a dependent, if your modified adjusted gross income (MAGI) is $65,000 or less ($130,000 or less for married filing jointly). You cannot claim this credit for a student, if you claimed the American Opportunity Tax Credit for that student.
Publication 17, Your Federal Income Tax - Chapter 35, Education Credits - Essential guidance
Publication 970, Tax Benefits for Education (revised January 7, 2014) - Detailed guidance