Skip to main content
United StatesTax Credit

Lifetime Learning Credit (LLC)

Internal Revenue Service (IRS)

What is this?

20% of the first $10,000 of qualified tuition and required fees paid during the year. Unlimited number of years (unlike AOTC). Non-refundable — reduces tax owed but no refund beyond zero.

Am I eligible?

US taxpayers paying qualified education expenses for themselves, a spouse, or a dependent at an eligible educational institution. No degree required — courses to acquire/improve job skills also qualify. Income limits apply (phase-out around $90k single / $180k joint MAGI).

Target audience:

studentcareer-changeremployedall-workers

Eligible sectors:

general

What do I get?

Up to $2,000 per tax return per year

Benefit details may vary based on your eligibility and location.

How to apply

Claim on IRS Form 8863 (Education Credits) when filing your federal tax return. You should receive Form 1098-T from your school.

Visit Official Website

Related programs

Ready to start upskilling?

Check your AI readiness or analyze your skills to plan your next move.