Lifetime Learning Credit

Taxpayers may claim a Lifetime Learning Credit of up to $2,000 based on qualified tuition and related expenses paid for each eligible student enrolled in eligible educational institutions.

The Lifetime Learning Credit is based on the total qualified education expenses paid by the taxpayer and not on the number of eligible students. Education expenses that qualify for the Lifetime Learning Credit are for courses:

• taken as part of a postsecondary degree program, or
• taken to improve or acquire job skills