Education Tax Credits: Lifetime Learning
You may be able to claim a lifetime learning credit for qualified tuition and related expenses paid for all students enrolled in eligible educational institutions.
Eligibility for the Lifetime Learning credit differs from the Hope credit in the following ways:
- The lifetime learning credit is not based on the student's work load. It is allowed for one or more courses.
- The lifetime learning credit is not limited to students in the first 2 years of postsecondary education.
- Expenses for graduate-level degree work are eligible.
- Expenses related to a course of instruction or other education that involves sports, games, hobbies, or other noncredit courses are eligible if they are part of a course of instruction to acquire or improve job skills.
- There is no limit on the number of years for which the lifetime learning credit can be claimed for each student.
- The amount you can claim as a lifetime learning credit does not vary (increase) based on the number of students for whom you pay qualified expenses.
For more information: