@tasshroll
The Lifetime Learning Credit is 20% of the first $10,000 of qualified education expenses paid for all eligible students. Qualified education expenses are tuition, fees, and course materials required for enrollment or attendance at an eligible educational institution. Qualified education expenses must have been paid directly to the institution when claiming this credit. The maximum credit is $2,000 per return regardless of the number of eligible students. There is no limit on the number of years the credit can be claimed for each student.
However, the taxpayer who posted this a year ago will need to make sure the institution offering the course is considered an eligible educational institution. Per IRS.gov, an eligible educational institution is a school offering higher education beyond high school. It is any college, university, trade school, or other post secondary educational institution eligible to participate in a student aid program run by the U.S. Department of Education.
This includes most accredited public, nonprofit and privately-owned–for-profit postsecondary institutions.
If you aren’t sure if the school is an eligible educational institution:
• Ask your school if it is an eligible educational institution, or
• See if your school is on the U.S. Federal Student Aid Code List.
Alternatively, if the taxpayer is self-employed, they can just expense the cost of the school on a Schedule C.
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