Related Expenses

• To claim the Lifetime Learning Credit, the taxpayer must pay tuition and have expenses related to his education.
  
  

Programs

• Post-secondary education, including graduate and doctoral programs, is eligible for this deduction.
  
  

Eligible Institutions

• The institution must be an eligible educational institution. This generally means that it must be an actual college or university with faculty and students.
  
  

Enrollment Requirements

• Students can enroll less than full time their first two years. Note that this is different than the Hope Scholarship Credit.
  
  

Nonresident Aliens

• A nonresident alien usually will not be able to take the Lifetime Learning Credit.