2022 Lifetime Learning Credit
For 2022, 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 2022-01-01Source: Publication 970 (2022), Tax Benefits for Education (IRS)Verified 2026-09-03
Compared with 2021
Every figure on this page is unchanged from 2021.
| Item | 2021 | 2022 | 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 | $90,000 | $90,000 | +$0 (+0.0%) |
| MAGI limit, joint filers | $180,000 | $180,000 | +$0 (+0.0%) |
Who it applies to
Taxpayers who paid qualified education expenses for eligible students enrolled at eligible educational institutions in 2022
What changed this year, and why
The 2022 Lifetime Learning Credit allows taxpayers to claim a maximum credit of $2,000 for qualified education expenses paid for all eligible students.
Common questions
- What is the Lifetime Learning Credit?
- The Lifetime Learning Credit is a nonrefundable tax credit that helps offset the costs of higher education by reducing your income tax. Unlike a deduction, which reduces taxable income, a credit directly reduces the tax you owe.
- What is the maximum credit amount?
- The maximum Lifetime Learning Credit is $2,000 per tax year for all eligible students combined. There is no limit on the number of years you can claim the credit for each student.
- Is the credit refundable?
- No. The Lifetime Learning Credit is nonrefundable, meaning it can reduce your tax to zero, but any excess credit above your tax liability will not be refunded to you.
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 IRS caps the Lifetime Learning Credit at $2,000 per tax return, regardless of how many students in your household are taking classes. If you pay qualified expenses for yourself, your spouse, and two dependents all enrolled in college, the most you can claim on that single return is still $2,000 total. This differs from the American Opportunity Credit, which is calculated per student. The $2,000 maximum is reached when you have at least $10,000 of qualified education expenses across all eligible students on the return, because the credit equals 20% of those expenses.
Maximum credit Up to $2,000 credit per return
Publication 970 (2022), 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 to zero, but any amount beyond your tax liability is lost. If your credit exceeds the tax you owe, the excess is not paid back to you as a refund. This differs from a refundable credit, which would return the full amount even if you owe no tax. The credit equals 20% of up to $10,000 in qualified education expenses per return, so the maximum possible benefit is $2,000. Even with substantial education expenses, you can only receive up to $2,000 in benefit, and only if you owe at least that much in income tax.
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 (2022), Tax Benefits for Education (IRS)
There is no cap on how many years you claim it
The IRS allows you to claim the Lifetime Learning Credit for a student every year they incur qualified education expenses, with no lifetime cap on the number of years. Whether a student is in their first year of college or pursuing a graduate degree decades later, you can claim the credit each year as long as you meet the other eligibility requirements. The credit is worth up to $2,000 per return annually, calculated as 20% of up to $10,000 in qualified expenses. This makes it available for ongoing education throughout a person's career, not just the first few years of postsecondary study.
There is no limit on the number of years the lifetime learning credit can be claimed for each student.
Publication 970 (2022), Tax Benefits for Education (IRS)
A single course to improve job skills qualifies
The Lifetime Learning Credit is available for courses taken to acquire or improve job skills, even if the student is not pursuing a degree. If a course involves sports, games, hobbies, or is a noncredit course, the expenses generally don't qualify. However, if the course is part of the student's degree program or is taken to acquire or improve job skills, those expenses can qualify for the credit. This means a worker taking a single professional development course to enhance their career prospects can claim the credit, even without enrollment in a full degree program. The credit equals 20% of up to $10,000 in qualified education expenses, with a maximum of $2,000 per return.
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 (2022), Tax Benefits for Education (IRS)
One student, one credit, one year
If you are eligible to claim the Lifetime Learning Credit and you are also eligible to claim the American Opportunity Credit for the same student in the same year, you must choose one. You cannot claim both credits for the same student in the same tax year. The IRS requires you to elect which credit provides the better tax benefit for each student. For example, if you paid qualified expenses for your daughter in 2022, you can claim either the American Opportunity Credit or the Lifetime Learning Credit for her, but not both. You can, however, claim different credits for different students on the same return.
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 (2022), Tax Benefits for Education (IRS)
The income at which you lose the credit entirely
You cannot claim the Lifetime Learning Credit if your modified adjusted gross income (MAGI) reaches certain thresholds. For 2022, if your MAGI is $90,000 or more when filing single, head of household, or qualifying surviving spouse, you cannot claim the credit at all. For married couples filing jointly, the cutoff is $180,000 or more. The credit phases out gradually as income rises through the range below these thresholds. Once your income reaches or exceeds these limits, you lose the credit entirely for that tax year, regardless of how much you paid in qualified education expenses.
Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more if filing married fil- ing jointly). MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit.
Publication 970 (2022), Tax Benefits for Education (IRS)
Filing separately from your spouse blocks the credit entirely
The IRS prohibits taxpayers who are married but file separate returns from claiming the Lifetime Learning Credit. If your filing status is married filing separately, you cannot claim this education credit for 2022, regardless of whether you meet all other eligibility requirements. This restriction applies even if you paid qualified education expenses for yourself, your spouse, or a dependent. Married couples who want to claim the Lifetime Learning Credit must file a joint tax return. The credit allows taxpayers to claim 20% of up to $10,000 in qualified education expenses, for a maximum credit of $2,000. However, this benefit is completely unavailable to those using the married filing separately status. Other factors can also disqualify you from the credit, including having modified adjusted gross income of $90,000 or more for single filers, or $180,000 or more for married couples filing jointly.
You can't claim the lifetime learning credit for 2022 if any of the following apply. • Your filing status is married filing separately.
Publication 970 (2022), Tax Benefits for Education (IRS)
Paying in December for a term that starts in January still counts for this year
For the 2022 Lifetime Learning Credit, the IRS treats qualified education expenses paid in December 2022 for an academic period that begins in the first 3 months of 2023 as if they were paid for an academic period beginning in 2022. This means if you pay tuition in December 2022 for the spring 2023 semester that starts in January, February, or March 2023, you can count those expenses toward your 2022 credit. The rule applies specifically to the first 3 months of the following year, so expenses paid in 2022 for academic periods beginning later in 2023 do not qualify for the 2022 credit. This timing rule ensures that prepaid expenses for early-year terms are captured in the correct tax year.
For 2022, treat an academic period beginning in the first 3 months of 2023 as if it began in 2022 if qualified education expenses for the student were paid in 2022 for that academic period.
Publication 970 (2022), Tax Benefits for Education (IRS)
The form that claims it, and where the credit lands on your return
You claim the 2022 Lifetime Learning Credit by completing Form 8863 and attaching it to your Form 1040 or 1040-SR. After calculating the credit on Form 8863, you enter the result on Schedule 3 (Form 1040), line 3. Schedule 3 is where various nonrefundable credits are reported before they flow to your main tax return. The maximum credit is $2,000 per tax return, calculated as 20% of up to $10,000 in qualified education expenses. Keep copies of Form 8863 and supporting documentation showing the qualified expenses you claimed for the tax year.
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), line 3.
Publication 970 (2022), 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 after you file your 2022 tax return, the IRS requires you to recapture (repay) any excess credit you claimed. This applies whether the refund comes from tax-free educational assistance or from the school returning tuition you paid. You must recalculate your adjusted qualified education expenses for the year by subtracting the refund amount from what you originally reported. If this recalculation reduces your qualified expenses below the $10,000 threshold needed to claim the full $2,000 credit (20% of qualified expenses), you must repay the difference. The recapture rules ensure that you only receive credit for expenses you actually paid and were not reimbursed for, even when the refund arrives after you've already filed your return.
Credit recapture. If any tax-free educational assistance for the qualified education expenses paid in 2022 or any refund of your qualified education expenses paid in 2022 is received after you file your 2022 income tax return, you must recapture (repay) any excess credit. You do this by refiguring the amount of your adjusted qualified education expenses for 2022 by reducing the expenses by the amount of the refund or tax-free educational assistance.
Publication 970 (2022), 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 (2022), 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) $180,000 if married filling jointly; $90,000 if single, head of household, or qualifying surviving spouse
- MAGI limit, joint filers
Limit on modified adjusted gross income (MAGI) $180,000 if married filling jointly; $90,000 if single, head of household, or qualifying surviving spouse