2019 Lifetime Learning Credit
For 2019, the Lifetime Learning Credit figures are $2,000 (Maximum credit), 20% (Rate on qualified expenses), $10,000 (Qualified expenses limit) and 2 more figures below.
Effective 2019-01-01Source: Publication 970 (2019), Tax Benefits for Education (IRS)Verified 2026-09-03
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Maximum credit | $2,000 | $2,000 | +$0 (+0.0%) |
| Rate on qualified expenses | 20% | 20% | +0% (+0.0%) |
| Qualified expenses limit | $10,000 | $10,000 | +$0 (+0.0%) |
| MAGI limit, single filers | $67,000 | $68,000 | +$1,000 (+1.5%) |
| MAGI limit, joint filers | $134,000 | $136,000 | +$2,000 (+1.5%) |
Who it applies to
Taxpayers who paid qualified education expenses for themselves, a spouse, or a dependent enrolled at an eligible educational institution in 2019.
What changed this year, and why
The 2019 Lifetime Learning Credit allows a maximum credit of $2,000 per tax return. The credit equals 20% of the first $10,000 of qualified education expenses paid for all eligible students.
Common questions
- How is the Lifetime Learning Credit calculated?
- The Lifetime Learning Credit is 20% of the first $10,000 of qualified education expenses paid for all eligible students, for a maximum credit of $2,000 per return.
- Is the Lifetime Learning Credit refundable?
- Yes. The credit is nonrefundable, meaning it can reduce your tax to zero but any excess is not refunded.
- How do the 2019 figures compare to 2018?
- The figures are the same for both years: a maximum credit of $2,000, a rate of 20%, and a qualified expenses limit of $10,000.
Every amount on this page is a published figure rather than yours. The Lifetime Learning Credit calculator takes the number you enter and works it out against them, showing which published figure it used.
The cap is per tax return, not per student
The maximum Lifetime Learning Credit is $2,000 per tax return, regardless of how many students you paid expenses for. Unlike the American opportunity credit, which is calculated separately for each student, the Lifetime Learning Credit combines all qualified expenses across all eligible students on a single return. If you paid tuition for yourself, your spouse, and two dependents, the total credit you can claim for the year cannot exceed $2,000. This per-return cap is one reason to compare credits carefully when multiple family members are attending college.
Maximum credit Up to $2,000 credit per return
Publication 970 (2019), Tax Benefits for Education (IRS)
It can wipe out your tax but never pays you back
The Lifetime Learning Credit is nonrefundable, which means it can reduce the income tax you owe on your taxable income all the way to zero, but nothing more. If the credit amount calculated on your return exceeds the tax you owe, the excess is simply lost - it is not paid back to you as a refund. This differs from a refundable credit, which can produce a payment even when you owe no tax. Because of this rule, a taxpayer with little or no tax liability for the year may not be able to use the full $2,000 credit. The credit is also limited to 20 percent of qualified education expenses, so you would need at least $10,000 in expenses to reach the maximum $2,000 amount. The nonrefundable character of the credit is one factor to weigh when deciding whether to claim the American Opportunity Credit instead for the same student in the same year.
The lifetime learning credit is a nonrefunda- ble credit. This means that it can reduce your tax to zero, but if the credit is more than your tax, the excess won't be refunded to you.
Publication 970 (2019), Tax Benefits for Education (IRS)
There is no cap on how many years you claim it
Unlike the American Opportunity Credit, which is limited to four tax years per student, the Lifetime Learning Credit has no cap on the number of years you can claim it for the same student. You may claim it every year that you pay qualified education expenses for higher education or for courses taken to acquire or improve job skills. This makes the credit available for graduate school, professional development, or any other eligible coursework that continues beyond the first four years of postsecondary study. There is also no limit on the number of students for whom you can claim the credit on a single return, though the maximum credit itself remains $2,000 per return (20 percent of up to $10,000 in combined qualified expenses). Because of this open-ended availability, the Lifetime Learning Credit can serve as a long-term tax benefit for taxpayers who continue their education well into their careers.
For the tax year, you may be able to claim a lifetime learn- ing credit of up to $2,000 for qualified education expenses paid for all eligible students. There is no limit on the num- ber of years the lifetime learning credit can be claimed for each student.
Publication 970 (2019), Tax Benefits for Education (IRS)
A single course to improve job skills qualifies
Qualified education expenses for the Lifetime Learning Credit are not limited to degree programs. Even if a course involves sports, games, hobbies, or is a noncredit course, the expenses can still qualify as long as the student takes the course to acquire or improve job skills. This means a single course - such as a programming class, a welding certification workshop, or a management seminar - can generate a credit even if it is not part of a formal degree program. The credit equals 20 percent of qualified expenses, up to a maximum of $2,000 per return, so you need at least $10,000 in combined expenses to reach the full credit. Because the credit can be claimed for an unlimited number of years per student, continuing-education courses taken throughout a career can qualify year after year. This broad eligibility is what makes the Lifetime Learning Credit particularly valuable for working adults who are not enrolled in a traditional academic program but are investing in their professional development.
However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify.
Publication 970 (2019), Tax Benefits for Education (IRS)
One student, one credit, one year
For any eligible student in a given tax year, you may elect only one education credit - either the American Opportunity Credit or the Lifetime Learning Credit. You cannot claim both credits for the same student on the same return. If you are eligible for both, you must choose which one to claim. The IRS notes that when you have the choice, the American Opportunity Credit will generally produce a larger benefit because it has a higher maximum and includes a refundable portion. This all-or-nothing rule applies per student per year, not per return, so if you have multiple students, you could claim the American Opportunity Credit for one and the Lifetime Learning Credit for another. However, for any single student, the two credits are mutually exclusive for that tax year, and you cannot switch credits for the same student retroactively after filing.
If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportu- nity credit for the same student in the same year, you can choose to claim either credit, but not both.
Publication 970 (2019), Tax Benefits for Education (IRS)
The income at which you lose the credit entirely
You lose the Lifetime Learning Credit entirely once your modified adjusted gross income reaches the phase-out ceiling. For 2019, if your MAGI is $68,000 or more as a single filer, head of household, or qualifying widow(er), you cannot claim the credit at all. For married couples filing jointly, the complete phase-out begins at $136,000 or more. The credit phases out gradually between the lower and upper MAGI thresholds rather than disappearing all at once, but once you reach or exceed the upper limit, no credit is available regardless of how much you paid in qualified education expenses. Taxpayers who are married filing separately are ineligible for the credit entirely, regardless of income. The income limits apply to the tax return, not to each student, so even if you paid substantial tuition, a return with MAGI at or above these thresholds yields no Lifetime Learning Credit benefit for that year.
Your modified adjusted gross income (MAGI) is $68,000 or more ($136,000 or more if filing married fil- ing jointly).
Publication 970 (2019), Tax Benefits for Education (IRS)
Filing separately from your spouse blocks the credit entirely
A taxpayer who is married but files a return using the married filing separately status cannot claim the Lifetime Learning Credit at all. The credit is simply unavailable to separate filers; no partial amount or phase-out applies. If a married couple wants to take the credit for any qualified education expenses paid in 2019, they must file a joint return. Other disqualifying conditions exist as well - for example, being claimed as a dependent, having modified adjusted gross income at or above the $68,000 threshold (or $136,000 for joint filers), or being a nonresident alien - but the separate-filing rule stands on its own. Even if a taxpayer otherwise meets every requirement for the credit, choosing married filing separately on the return bars the credit entirely for that year.
You can't claim the lifetime learning credit for 2019 if any of the following apply. • Your filing status is married filing separately.
Publication 970 (2019), Tax Benefits for Education (IRS)
Paying in December for a term that starts in January still counts for this year
For the 2019 Lifetime Learning Credit, qualified education expenses include amounts you paid during 2019 for an academic period that begins in the first 3 months of 2020. So if you paid tuition in December 2019 for a spring semester that starts in January 2020, those expenses count toward your 2019 credit. This rule lets you claim the 20% credit on up to $10,000 of such prepaid expenses for the 2019 tax year, even though the classes do not start until early the next calendar year. The credit itself is worth a maximum of $2,000 for the year.
Gen- erally, the credit is allowed for adjusted qualified educa- tion expenses paid in 2019 for an academic period begin- ning in 2019 or beginning in the first 3 months of 2020.
Publication 970 (2019), Tax Benefits for Education (IRS)
The form that claims it, and where the credit lands on your return
For the 2019 Lifetime Learning Credit, you claim the credit by completing Form 8863 and submitting it with your Form 1040 or 1040-SR. After completing the form, you enter the credit amount on Schedule 3 (Form 1040 or 1040-SR), line 3. This applies whether you are claiming only the Lifetime Learning Credit or both the American opportunity credit and the Lifetime Learning Credit on the same return. The Lifetime Learning Credit is worth 20% of qualified education expenses up to $10,000, for a maximum credit of $2,000 per return.
Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040-SR. Enter the credit on Schedule 3 (Form 1040 or 1040-SR), line 3.
Publication 970 (2019), Tax Benefits for Education (IRS)
A tuition refund that arrives after you file makes you repay part of the credit
If you receive a refund of qualified education expenses or tax-free educational assistance for the 2019 Lifetime Learning Credit after you have already filed your 2019 tax return, you must recapture (repay) any excess credit. You do this by refiguring your adjusted qualified education expenses for 2019, reducing them by the amount of the refund or assistance. You then refigure your credit for 2019 and determine the amount by which your 2019 tax liability would have increased had you claimed the lower credit. That difference is included as additional tax in the year the refund or assistance was received. The Lifetime Learning Credit is 20% of up to $10,000 of qualified expenses, for a maximum credit of $2,000 per return, so a refund that reduces your expenses below the original amount can reduce the credit accordingly.
Credit recapture. If any tax-free educational assistance for the qualified education expenses paid in 2019 or any refund of your qualified education expenses paid in 2019 is received after you file your 2019 income tax return, you must recapture (repay) any excess credit. You do this by refiguring the amount of your adjusted qualified education expenses for 2019 by reducing the expenses by the amount of the refund or tax-free educational assistance. You then refigure your education credit(s) for 2019 and figure the amount by which your 2019 tax liability would have increased if you had claimed the refigured credit(s). Include that amount as an additional tax for the year the refund or tax-free assistance was received.
Publication 970 (2019), Tax Benefits for Education (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Publication 970 (2019), Tax Benefits for Education (IRS)
- Maximum credit
Maximum credit Up to $2,000 credit per return
- Rate on qualified expenses
The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students.
- Qualified expenses limit
The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students.
- MAGI limit, single filers
Limit on modified adjusted gross income (MAGI) $136,000 if married filling jointly; $68,000 if single, head of household, or qualifying widow(er)
- MAGI limit, joint filers
Limit on modified adjusted gross income (MAGI) $136,000 if married filling jointly; $68,000 if single, head of household, or qualifying widow(er)