You qualify for the Lifetime Learning Credit if all of the following are true:
- You paid qualified education expenses for higher education at an eligible educational institution.
- The qualified education expenses were for you, your spouse, or a dependent on your tax return.
- For the full credit, your 2022 modified adjusted gross income (MAGI) is less than $90,000 ($180,000 if you are filing jointly), or a reduced credit, your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you're filing jointly).
In addition, the credit is non-refundable. That means the credit can reduce your income tax to zero, but does not increase your refund if your tax is already zero.
If you look at the second page of your 1040, your total income tax appears on line 18. If that number is 0, your Lifetime learning Credit is limited to 0.
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