Can my daughter who earned $11K in wages last year and who is a full time student with education expenses of $43K qualify for the Lifetime Learning credit?

[Hal_Al · Accepted solution]

No, for two reasons.

1. The Lifetime Learning credit (LLC) is a non refundable credit. That is, it can only be used to reduce your tax liability. With only $11,000 of income, you daughter will have no tax liability. 

2. If she qualifies to be your  dependent, she is ineligible to claim a tuition credit.