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.


This is the start of the flowchart.

Decision (1)

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

Decision (2)

Did the academic period for which you paid qualified education expenses begin in 2011 or the first 3 months of 2012

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 2011, 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 $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?

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?**

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 ?

Decision (10)

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 an education credit for 2011.

Process (b)

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


This is the end of the flowchart.

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