Taking Multiple Credits

Taxpayers cannot receive multiple education benefits (either education credits or elsewhere in the return) for the same student's expenses; this would be considered a double benefit, which is not allowed. For example, do not:

• Figure the education credits based on expenses that have already been taken on Schedule A or Schedules C and C-EZ
• Take both a American opportunity credit and a lifetime learning credit for the same student in the same year
• Take the tuition and fees deduction with either education credit for the same student in the same year
• Take a American opportunity credit for the same student for more than four tax years