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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.

More Information

Lifetime Learning Credit

Related Forms

Form 8863, Education Credits (PDF)

Related Publications

Publication 17, Your Federal Income Tax - Chapter 35, Education Credits - Essential guidance

Publication 970, Tax Benefits for Education (revised January 7, 2014) - Detailed guidance 


Am I Eligible to Claim an Education Credit?

Page Last Reviewed or Updated: 23-Nov-2016