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

Education Credits Workout

No Double Benefits

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 an American opportunity credit and a lifetime learning credit for the same student in the same year
  • Take an American opportunity credit for the same student for more than four tax years