Besides being nonrefundable for the daughter, I would also add take a look at limits for the Lifetime Learning Credit (LLC) for the parents.
- For TY2019, the amount of the LLC is gradually reduced (phased out) if your MAGI is between $116,000 and $136,000 if you file a joint return.
- You can’t claim the credit if your MAGI is $136,000 or more if you file a joint return.
And for more information here is a link to Publication 970.
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