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

Education Credits Workout

No Double Benefits

Case Study 1: No Double Benefits

Jake, a math teacher, is single and will take a three-month sabbatical during the tax year. During the sabbatical, he will take several specialized courses in advanced mathematics. His modified adjusted gross income is $30,000 and his tax liability is $4,000.

Can Jake claim both the American opportunity and lifetime learning credit on the same expenses?



Jake.