There is a way for the Lifetime Learning Credit to result in a refund, but only if the Taxpayer is also eligible for the Child Tax Credit.
Look at Form 1040 line 18, this will list his income tax liability and additional tax.
If he also is eligible for the 2,000 child tax credit, that will be listed on line 19 and is subtracted from the tax.
So if line 18 shows 2,532, the 2,000 child tax credit would lower the tax due to 532.
If he is also eligible for a 2,000 Lifetime learning Credit, that 2,000 will be applied against the 2,532 tax first.
Leaving 532 for the child tax credit, to zero out the tax owed and leaving 1,468 Child Tax Credit unused.
THEN the ADDITIONAL CHILD Tax credit (which IS refundable) is applied which is the 1,468 left of the 2,000, so you end up with a 1,468 refund.
@batandkat
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