Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Education Credits

Lifetime Learning Credit

Requirements

The taxpayer can take the lifetime learning credit if the expenses meet the requirements described under "What basic requirements must the taxpayer meet?" Refer to Education Credits in the Volunteer Resource Guide, Education Benefits tab. The student is not required to be enrolled at least half-time or in a degree program, and a felony drug conviction does not disqualify the student.

Education Credits

Education Credits