Here is the phase-out for the Lifetime Learning Credit.
Lifetime learning credit.
“For 2018, the amount of your lifetime learning credit is
gradually reduced (phased out) if your MAGI is between $57,000 and $67,000
($114,000 and $134,000 if you file a joint return). You can't claim the credit
if your MAGI is $67,000 or more ($134,000 or more if you file a joint return).”
See
chapter 3 Pub 970
The state credit does not have an income limit, but you would address this credit on the state return.
CLICK
HERE for IRS Pub 970 Tax Benefits for Education
