Income Requirements

American Opportunity Credit - Taxpayers cannot claim the credit if modified adjusted gross income (AGI) is $90,000 or more ($180,000 or more if married filing jointly).

Lifetime Learning Credit - Taxpayers cannot claim the credit if modified adjusted gross income (AGI) is $64,000 or more ($128,000 or more if married filing jointly).

Modified AGI is adjusted gross income modified by certain exclusions.

This chart shows the education credit eligibility requirements, based on filing status and modified AGI.

Filing Status	Cannot claim an American Opportunity Credit or Lifetime Learning Credit if modified AGI is:	American Opportunity Credit or Lifetime Learning Credit is reduced if modified AGI is:
Single or Head of Household	$90,000 or more	$64,000 or more
Qualifying widow(er)	$90,000 or more	$64,000 or more
Married Filing Jointly	$180,000 or more	$128,000 or more