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Figure 3-1. Can You Claim the Lifetime Learning Credit for 2022? Did you pay qualified education expenses in 2022 for an eligible student?* Did the academic period for which you paid qualified education expenses begin in 2022 or the first 3 months of 2023? Is the eligible student you, your spouse (if married filing jointly), or your dependent you claim on your tax return? Are you listed as a dependent on another person’s tax return? Is your filing status married filing separately? For any part of 2022, were you (or your spouse) a nonresident alien who didn’t elect to be treated as a resident alien for tax purposes? Is your modified adjusted gross income (MAGI) less than $90,000 ($180,000 if married filing jointly)? Are you claiming an American opportunity credit for the same student? Did you use the same expenses to claim a deduction or credit? Were the same expenses paid with a tax-free scholarship, grant, or employer-provided educational assistance? Did you, or someone else, receive a refund of all the expenses? Do you have a tax liability (Form 1040 or 1040-SR, line 18, minus Schedule 3 (Form 1040), lines 1, 2, 6d, and 6l)? No No No Yes Yes Yes No No Yes Yes Yes Yes Yes No Yes Yes No No Yes Yes No No No No **Your education credits may be limited to your tax liability minus certain credits. See Form 8863 for more details. You can claim the lifetime learning credit for 2022.** You can’t claim the lifetime learning credit for 2022. *Qualified education expenses paid by a dependent you claim on your tax return, or by a third party for that dependent, are considered paid by you. Page 26 Chapter 3 Lifetime Learning Credit