The Lifetime Learning credit is 20% of tuition, up to $2000 (it is NOT a flat $2000). You must receive a 1098-T statement from your school. If the school does not issue a 1098-T, you can't claim the credit. Enter the 1098-T on the Deductions and Credits page in the Education Expenses section.
The credit also can't be larger than your tax liability for the year; if your income is low enough that you don't owe any income tax, you can't get the credit as an extra refund.
