Figure 3-1. Can You Claim the Lifetime Learning Credit for 2013?

Summary: This flowchart is used to determine if you qualify to claim the lifetime learning credit for 2013.

Start

This is the start of the flowchart.

Decision (1)

Did you pay qualified education expenses in 2013 for an eligible student?*
For additional note, continue to Footnote.

Decision (2)

Did the academic period for which you paid qualified education expenses begin in 2013 or the first 3 months of 2014?

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?

Decision (4)

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

Decision (5)

Is your filing status married filing separately?

Decision (6)

For any part of 2013 were you (or your spouse) a nonresident alien who did not elect to be treated as a resident alien for tax purposes?

Decision (7)

Is your modified adjusted gross income (MAGI) less than $63,000 ($127,000 if married filing jointly)?

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)?

Decision (9)

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

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?

Decision (11)

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

Decision (12)

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

Process (a)

You cannot claim the lifetime learning credit for 2013.

Process (b)

You can claim the lifetime learning credit for 2013.

Footnote

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