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Education Credits

Question: What is the lifetime learning credit?


The lifetime learning credit is a nonrefundable tax credit with a per-family dollar limit that's available for qualified tuition and related expenses of higher education, whether the student is at the undergraduate or graduate level.

You calculate the lifetime learning credit by taking 20% of the first $10,000 of the qualified educational expenses paid for all eligible students. For a taxpayer with high modified adjusted gross income, a phaseout may apply.

Additional Information:

Category: Childcare 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
1111 Constitution Avenue NW
Washington, DC 20224