Program Description

The Lifetime Learning Credit (LLC) is a tax credit used to offset the cost of tuition and related expenses. It can help eligible students pay for undergraduate, graduate and professional degree courses and courses taken to get or improve job skills. There is no limit on the number of years you can claim the credit. The credit is worth up to $2,000 per tax return. The LLC is a nonrefundable credit, which means it can only reduce a person's tax liability to zero and no part of the credit can be issued as a refund. There are income limitations for this tax credit.

General Program Requirements

To be eligible for LLC, the student must:

  • Be yourself, your spouse or a dependent you listed on your tax return
  • Have qualified education expenses at an eligible educational institution
  • Be taking higher education course or courses to get a degree or other recognized education credential or to get or improve job skills
  • Be enrolled for at least one academic period beginning in the tax year

Your Next Steps

The following information will lead you to the next steps to apply for this program.

Application Process

To claim a LLC, you must file a federal tax return, complete the Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), and attach the completed form to your Form 1040 or Form 1040A.

Program Contact Information

For more information, please visit the Lifetime Learning Credit page.

If you don't qualify for the LLC, see if you qualify for another education benefit on the Tax Benefits for Education: Information Center page.

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