Problem with Claiming Lifetime Learning Credit

[fshlaf]

Hello,

Post deductions my AGI is between 80,000 and 90,000. I have 14,000 in tuition costs. My understanding is that I should be able to claim a portion of my LLC from my tuition costs. Why am I not able to claim the educational tax break on the software?

Thank you

[Hal_Al]

It depends on what you're calling "Post deductions".

AGI  is line 11 of form 1040, not line 15.  

Line 11 is The Modified AGI (MAGI) for eligibility for the LLC, for most people. But if you’re filing Form
2555 or 4563, or you’re excluding income from Puerto Rico, see Pub. 970 for the amount instead .

The income phase out calculation, for the LLC, is shown in Part I of form 8863. https://www.irs.gov/pub/irs-pdf/f8863.pdf