All glossary terms
Glossary term
Lifetime Learning Credit
A nonrefundable education credit equal to 20 percent of up to $10,000 of qualified education expenses.
Related terms
1
Jurisdictions
us
Definition
The Section 25A Lifetime Learning Credit applies to any post-secondary education and is not limited to the first four years. It is more flexible than AOTC but nonrefundable and subject to MAGI phaseout.
Examples
- A graduate student with $5,000 of qualified expenses receives a $1,000 nonrefundable credit.
Related terms
Translations
EScrédito por aprendizaje de por vida
ZH终身学习税收抵免
DELifetime Learning Steuergutschrift
FRcrédit Lifetime Learning
JAライフタイム・ラーニング控除
Citations
26 U.S.C. · 25A
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Primary sources
- IRS: LLCVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.