BobKamman
Level 15

When I first read your reply, I thought LLC referred to the truckdriving school, not the Lifetime Learning Credit.  And that was even after my morning cup of coffee, which I didn't drink until this afternoon.  Here is the IRS definition of an eligible institution:

An eligible educational institution is a school offering higher education beyond high school. It is any college, university, trade school, or other post-secondary educational institution eligible to participate in a student aid program run by the U.S. Department of Education.

This includes most accredited public, nonprofit and privately-owned–for-profit postsecondary institutions.

If you aren't sure if your school is an eligible educational institution: