Figure 3-1. Can You Claim the Lifetime Learning Credit for 2023? Figure 3-1. Can You Claim the Lifetime Learning Credit for 2023? Summary: This flowchart is used to determine if you qualify to claim the lifetime learning credit for 2023. Start This is the start of the flowchart. Decision (1) Did you pay qualified education expenses in 2023 for an eligible student?*For additional note, continue to Footnote 1.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 2023 or the first 3 months of 2024?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 you claim 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 2023, were you (or your spouse) a nonresident alien who didn't 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 $90,000 ($180,000 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 or 1040-SR, line 18, minus Schedule 3 (Form 1040), lines 1, 2, 6d, and 6l)?IF YES continue to Decision (9)IF NO continue to Process (a) Decision (9) Are you claiming an American opportunity credit 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?IF YES continue to Process (a)IF NO continue to Decision (11) Decision (11) Were the same expenses paid with a tax-free scholarship, grant, or employer-provided assistance?IF YES continue to Process (a)IF NO continue to Decision (12) Decision (12) Did you, or someone else, receive a refund of all the expenses?IF YES continue to Process (a)IF NO continue to Process (b) Process (a) You can't claim the lifetime learning credit for 2023.Continue to End Process (b) You can claim the lifetime learning credit for 2023. For additional note, continue to Footnote 2.Continue to End Footnotes Footnote 1: Qualified education expenses paid by a dependent you claim on your tax return or by a third party for that dependent, are considered paid by you.Footnote 2: 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.
