Lifetime Learning

[dr58lj15]

I have a client who took classes at Armored Trucking Academy, LLC.   He paid $5,000.00 for this tuition.  Is he entitled to a Lifetime learning credit? This was to improve his job skills.  Do I have to have a 1098T and if not do I have to have the Academy's Federal ID number?

[Just-Lisa-Now-]

Is it an eligible institution?

Who can claim the LLC?

To claim the LLC, you must meet all three of the following:

1. You, your dependent or a third party pay qualified education expenses for higher education.
2. You, your dependent or a third party pay the education expenses for an eligible student enrolled at an eligible educational institution.
3. The eligible student is yourself, your spouse or a dependent you listed on your tax return.

https://www.irs.gov/credits-deductions/individuals/llc

[BobKamman]

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:

• Check to see if the school issued a Form 1098-T, Tuition Statement. Eligible educational institutions are required to issue students Form 1098-T, Tuition Statement (some exceptions apply).
• Ask your school if it is an eligible educational institution, or
• See if your school is on the U.S. Department of Education's Database of Accredited Post Secondary Institutions and Programs (DAPIP) or the Federal Student Loan Program list.