Question:   Who can claim the Lifetime Learning Credit?

Answer:   Generally, you can claim the Lifetime Learning Credit if all three of the following requirements are met:

• You pay qualified tuition and related expenses of higher education.
• You pay these the tuition and related expenses for an eligible student.
• The eligible student is you, your spouse, or a dependent for whom you claim an exemption on your tax return.

The Lifetime Learning Credit is based on qualified tuition and related expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return.

• As with the Hope Credit, generally, the Lifetime Learning Credit is allowed for qualified tuition and related expenses paid in the tax year for an academic period beginning in that year or in the first 3 months of the following year.

For purposes of the Lifetime Learning Credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution to acquire or improve job skills.

You cannot claim the Lifetime Learning Credit if any of the following apply:

• Your filing status is married filing separately.
• You are listed as a dependent in the Exemptions section on another person's tax return (such as your parent's).
• Your modified adjusted gross income is above a specified amount.
• You (or your spouse) were a nonresident alien for any part of the tax year and the nonresident alien did not elect to be treated as a resident for tax purposes. (For additional information, refer to Publication 519 U.S. Tax Guide for Aliens); or
• You claim the Hope Credit for the same student in same year.