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Eligible Students and Qualifying Expenses
The requirements for claiming these credits include:
Students who are ITIN holders must meet the resident requirement as described in Publication 519 in order to qualify for these credits.
This table shows how education credits can be applied.
|If the taxpayer...||Then only...|
|Claims an exemption on the tax return for a dependent who is an eligible student||The taxpayer can claim the American Opportunity or Lifetime Learning Credit based on that student's expenses. The student cannot claim the credit|
|Does not claim an exemption for a dependent who is an eligible student (even if entitled to the exemption)||The student can claim the American Opportunity or Lifetime Learning Credit. The taxpayer cannot claim the student's expenses|