Here are the qualifications of who can claim the " Life Time Learning Credit".
Who Can Claim the Credit?
Generally, you can claim the lifetime learning credit if all three of the following requirements are met.
-
You pay qualified education expenses of higher education.
-
You pay the education expenses for an eligible student.
-
The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return.
-
Qualified Education Expenses
For
purposes of the lifetime learning credit, qualified education expenses
are tuition and certain related expenses required
for enrollment in a course at an eligible
educational institution. The course must be either part of a
postsecondary degree
program or taken by the student to acquire or
improve job skills.
Eligible educational institution.
An eligible educational institution is
any college, university, vocational school, or other postsecondary
educational
institution eligible to participate in a student
aid program administered by the U.S. Department of Education. It
includes
virtually all accredited public, nonprofit, and
proprietary (privately owned profit-making) postsecondary institutions.
The
educational institution should be able to tell
you if it is an eligible educational institution.
- For more information please see :https://www.irs.gov/publications/p970/ch03.html#en_US_2016_publink1000178168
:
