The current Lifetime Learning Credit qualifications:
- Maximum credit of $2,000 per return
- Nonrefundable credit (reduces tax owed; does not increase refund)
- Phase-out range:
- Unmarried individuals $80,001 to $90,000
- Married filing joint $160,001 to $180,000
- Available for all years of post-secondary education for unlimited number of years
- Student does not need to be pursuing a degree; not required to be enrolled half-time