ob����

Generally, you can claim the lifetime learning credit if you meet the following requirements:

• You paid qualified tuition and related expenses for higher education of a student enrolled in one or more courses at an eligible educational institution to acquire or improve job skills.
• The student for whom you paid the qualified tuition and related expenses is you, your spouse, or a dependent you claim on your tax return.
• You paid the qualified tuition and related expenses in the tax year for an academic period beginning in that year or in the first 3 months of the following year.

You can't claim the lifetime learning credit if any of the following applies:

• Your filing status is married filing separately.
• You're listed as a dependent on another person's tax return (such as your parents').
• Your modified adjusted gross income is above a specified amount.
• You (or your spouse) were a nonresident alien for any part of the tax year and as such, didn't elect to be treated as a resident for tax purposes (for additional information, refer to Publication 519, U.S. Tax Guide for Aliens); or
• You claim another education credit for the same student in the same year.