Lifetime Learning Credit
A federal tax credit of up to $2,000 per tax return (20% of up to $10,000 in qualified education expenses) for taxpayers who pay tuition and fees for higher education — with no limit on the number of years it can be claimed.
Unlike the American Opportunity Credit, the Lifetime Learning Credit is available for graduate courses and professional development, not just the first four years of college.
Income phase-out: 2025 limits are $80,000–$90,000 (single) and $160,000–$180,000 (married filing jointly).
Cannot be claimed in the same year as the American Opportunity Credit for the same student.
→ The Lifetime Learning Credit is not refundable — it can only reduce your tax liability to $0.
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Frequently asked questions about Lifetime Learning Credit
What is Lifetime Learning Credit?+
A federal tax credit of up to $2,000 per tax return (20% of up to $10,000 in qualified education expenses) for taxpayers who pay tuition and fees for higher education — with no limit on the number of years it can be claimed. Unlike the American Opportunity Credit, the Lifetime Learning Credit is available for graduate courses and professional development, not just the first four years of college.
Who qualifies for Lifetime Learning Credit?+
Eligibility rules vary. Use BK's free Benefit Eligibility Screener to see if you may qualify based on your situation.
How do I apply for Lifetime Learning Credit?+
BenefitKarma's free Benefit Eligibility Screener can point you to the right application path.
Where can I get help?+
Use BenefitKarma's free Benefit Eligibility Screener to see what programs you may qualify for. The Find Benefits tool tool also lets you browse programs by state.