Q. Does "offset an income tax liability" mean that the LLC would be deducted from what I owe?
A. Yes.
If you are eligible, you have answered something wrong, in the interview. Go thru the interview again (you may want to delete and start over). But, a lot of people are just not eligible.
see this TT FAQ https://ttlc.intuit.com/questions/3383321-why-didn-t-i-get-a-credit-or-deduction-for-education-expen...
and this
https://www.irs.gov/individuals/llc
