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Lifetime Learning Credit
The Lifetime Learning Credit, provided by , 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.
This credit allows for a 20% tax credit for first $10,000 of qualified tuition and expenses to be fully creditable against the taxpayer’s total tax liability. The maximum amount of the credit is $2000 per household. 〔http://www.irs.gov/publications/p970/ar02.html#en_US_2011_publink1000255787〕 The credit is available for net tuition and fees (less grant aid) paid for post-secondary enrollment. The credit is available on a per-taxpayer (family) basis, and is phased out at the same income levels as the Hope Scholarship Credit.
==Qualifying expenses==
“Qualified tuition and related expenses” is defined as “the tuition and fees paid at most colleges and universities for the enrollment or attendance of the taxpayer, the taxpayer’s spouse, or any dependent of the taxpayer.〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 37-8. 〕 These qualifying expenses do not include student activity fees, athletic fees, insurance costs, or room and board expenses.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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