Figure 34-A. Can You Claim an Education Credit for 2011?

Summary: This flowchart is used to determine if you qualify to claim an education credit for 2011.

Start

This is the start of the flowchart.

Decision (1)

Did you* pay qualified education expenses in 2011 for an eligible student?

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 2011 or the first 3 months of 2012

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 2011, 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 $61,000 ($122,000 if married filing jointly) for the lifetime learning credit or less than $90,000 ($180,000 if married filing jointly) for the American opportunity credit?

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

Decision (8)

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 (9)

Decision (9)

Were the same expenses paid with tax-free educational assistance such as a scholarship, grant, GI bill, or assistance provided by an employer ?

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

Decision (10)

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 an education credit for 2011.

Continue to End

Process (b)

You can claim an education credit for 2011.***

Continue to End

*Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you.
**You cannot use the same expenses to claim both a lifetime learning credit and an American opportunity credit.
***Your education credits may be limited to your tax liability minus certain credits. See Form 8863 for more details.

End

This is the end of the flowchart.

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