Can my retired mother-in-law receive lifetime learning credit if she is taking college classes?

[j-s1010]

She is not trying to obtain a degree or improve job skills.  She is taking the classes as a way of continuing to learn.

[Phillip1 · Accepted solution]

Yes.

The lifetime learning credit doesn't require you to pursue a degree or be a full-time student. See table 3-1 from IRS Publication 970.