Lifetime Learning Credit

The Lifetime Learning Credit, provided by 26 U.S.C. § 25A(b), is available to taxpayers who have incurred education expenses. For this credit to be claimed by a taxpayer, the student must attend school on at least a part-time basis. The credit can be claimed for education expenses incurred by the taxpayer, the taxpayer’s spouse, or the taxpayer’s dependent.

单词	Lifetime Learning Credit
释义	Lifetime Learning Credit 英语百科 Lifetime Learning Credit The Lifetime Learning Credit, provided by 26 U.S.C. § 25A(b), is available to taxpayers who have incurred education expenses. For this credit to be claimed by a taxpayer, the student must attend school on at least a part-time basis. The credit can be claimed for education expenses incurred by the taxpayer, the taxpayer’s spouse, or the taxpayer’s dependent.
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