问题 Can I claim an education credit for higher education expenses paid for with the proceeds of a government-subsidized student loan? 答案 Yes, higher education expenses paid with the proceeds of a government-subsidized loan may qualify for the credit. Additionally, you claim the credit in the year in which you pay the expenses, not in the year in which you repay the loan. 額外的訊息 Publication 970, Tax Benefits for Education Education Credits: Questions and Answers Education Credits--AOTC and LLC 帮助纳税人确定教育退税资格的应用程序(包括 AOTC)(英文) Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) (PDF) 类别 Childcare Credit, other credits 子类别 Education credits