Basic Requirements

Certain basic requirements apply to both the American opportunity and the lifetime learning credits. To guide your interview about education credits, use Education Credits in the Volunteer Resource Guide (Tab G). If a taxpayer paid expenses for education, ask if any of the following disqualifying conditions apply:

• The taxpayer can be claimed as a dependent on someone else's tax return
• The taxpayer files as Married Filing Separately
• The taxpayer's Adjusted Gross Income (AGI) is above the limit for the taxpayer's filing status
• The taxpayer (or spouse) was a nonresident alien for any part of the tax year who did not elect to be treated as a resident alien for tax purposes