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.
Form 8863
Pub 4012 Form 8863 Education Credits

Form 8863

Pub 4012 Form 8863 Education Credits