Figure 35-A. Can You Claim an Education Credit for 2017?

Summary: This flowchart is used to determine if you qualify to claim an education credit for 2017.


This is the start of the flowchart.

Decision (1)

Did you* pay qualified education expenses in 2017 for an eligible student?

Decision (2)

Did the academic period for which you paid qualified education expenses begin in 2017 or the first 3 months of 2018

Decision (3)

Is the eligible student you, your spouse (if married filing jointly), or your dependent for whom you claim an exemption on your tax return?

Decision (4)

Are you listed as a dependent on another person's tax return?

Decision (5)

Is your filing status married filing separately?

Decision (6)

For any part of 2017, were you (or your spouse) a nonresident alien who did not elect to be treated as a resident alien for tax purposes?

Decision (7)

Is your modified adjusted gross income (MAGI) less than $66,000 ($132,000 if married filing jointly) for the lifetime learning credit or less than $90,000 ($180,000 if married filing jointly) for the American opportunity credit?

Decision (8)

Did you use the same expenses to claim a deduction?**

Decision (9)

Were the same expenses paid with tax-free scholarship, grant, or employer-provided educational assistance ?

Decision (10)

Did you, or someone else receive a refund of all the expenses?

Process (a)

You cannot claim an education credit for 2017.

Process (b)

You can claim an education credit for 2017.**


This is the end of the flowchart.

Close Window