You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Enter the credit on Form 1040, line 49, or Form 1040A, line
31.
Note. In
Appendix A, Illustrated Example of Education Credits
at the end of this publication, there is an example illustrating the use of Form
8863 when both the American opportunity credit and the lifetime learning credit
are claimed on the same tax return.