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Lifetime Learning Credit Taxpayer Eligibility

Use these questions to determine who claims the Lifetime Learning credit on the federal income tax return, regardless of who paid the expenses.

Does the student qualify as a dependent?
Yes.
Proceed to the next question.
No.
The student is independent; only the student may claim the LLC.

Will the taxpayer claim this student as a dependent on the taxpayer's federal income tax return?
Yes.
Proceed to the next question.
No.
The taxpayer forfeits the right to the LLC if the student is not a claimed dependent.  Only the student may claim the Lifetime Learning Credit.

Is the taxpayer who is claiming the student married?
Yes.
Proceed to the next question.
No.
Only the taxpayer may claim the LLC.

Is a joint federal income tax return being filed?
Yes.
Only the taxpayer may claim the LLC.
No.
The Lifetime Learning Credit is forfeited.