Figure 4-1. Can You Claim the Lifetime Learning Credit for 2009?

Summary: This flowchart is used to determine if you qualify to claim the lifetime learning credit for 2009.

Start

This is the start of the flowchart.

Decision (1)

Did you pay qualified education expenses in 2009 for an eligible student?*

For additional note, continue to Footnote.

IF YES continue to Decision (2)
IF NO continue to Process (a)

Decision (2)

Did the academic period for which you paid qualified education expenses begin in 2009 or the first 3 months of 2010?

IF YES continue to Decision (3)
IF NO continue to Process (a)

Decision (3)

Is the eligible student you, your spouse (if married filing jointly), or your dependent for whom you claim an exemption on your tax return?

IF YES continue to Decision (4)
IF NO continue to Process (a)

Decision (4)

Are you listed as a dependent on another person's tax return?

IF YES continue to Process (a)
IF NO continue to Decision (5)

Decision (5)

Is your filing status married filing separately?

IF YES continue to Process (a)
IF NO continue to Decision (6)

Decision (6)

For any part of 2009 were you (or your spouse) a nonresident alien who did not elect to be treated as a resident alien for tax purposes?

IF YES continue to Process (a)
IF NO continue to Decision (7)

Decision (7)

Is your modified adjusted gross income (MAGI) less than $60,000 ($120,000 if married filing jointly)?

IF YES continue to Decision (8)
IF NO continue to Process (a)

Decision (8)

Do you have a tax liability (Form 1040, line 46 minus lines 47, 48, and the amount from Schedule R entered on line 53) (Form 1040A, line 28 minus lines 29 and 30)?

IF YES continue to Decision (9)
IF NO continue to Process (a)

Decision (9)

Are you claiming a Hope credit, an American opportunity credit, or a tuition and fees deduction for the same student?

IF YES continue to Process (a)
IF NO continue to Decision (10)

Decision (10)

Did you use the same expenses to claim a deduction or credit, or to figure the tax-free portion of a Coverdell ESA or QTP distribution?

IF YES continue to Process (a)
IF NO continue to Decision (11)

Decision (11)

Were the same expenses paid with tax-free scholarship, fellowship, grant, or employer-provided educational assistance?

IF YES continue to Process (a)
IF NO continue to Decision (12)

Decision (12)

Did you, or someone else who paid these expenses on behalf of a student, receive a refund of all the expenses?

IF YES continue to Process (a)
IF NO continue to Process (b)

Process (a)

You cannot claim the lifetime learning credit for 2009.

Continue to End

Process (b)

You can claim the lifetime learning credit for 2009.

Continue to End

Footnote

*Qualified education expenses paid by your dependent or by a third party for your dependent are considered paid by you.

End

This is the end of the flowchart.

Close Window