There are various reasons why you may not be eligible for the Lifetime Learning Credit. Listed are the requirements that you must meet to qualify for the Lifetime Learning Credit. The student must be enrolled/taking courses at an eligible institution, working towards a degree or credential to get or improve job skills, and be enrolled for at least one academic period.
For more information, please review the IRS link Lifetime Learning Credit and TurboTax Help article Who is eligible for the Lifetime Learning Credit?
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