Self: You can claim education benefits for your own qualified expenses.

Spouse: If filing jointly, you may claim expenses paid for your spouse.

Dependents: You can claim expenses for dependents listed on your tax return. irs.gov

Tuition and Fees: Amounts paid for enrollment or attendance at an eligible institution.

Course-Related Expenses: For the American Opportunity Tax Credit (AOTC), this includes books, supplies, and equipment needed for a course, even if not purchased directly from the institution. irs.gov

American Opportunity Tax Credit (AOTC): Offers a maximum annual credit of $2,500 per eligible student for the first four years of higher education. The credit is calculated as 100% of the first $2,000 of qualified expenses and 25% of the next $2,000. Up to 40% of the credit is refundable. irs.gov

Lifetime Learning Credit (LLC): Provides a credit of up to $2,000 per tax return for qualified tuition and related expenses. Unlike the AOTC, the LLC is available for all years of postsecondary education and for courses to acquire or improve job skills. There is no limit on the number of years you can claim the LLC. irs.gov

Both the AOTC and LLC are subject to income phase-outs. For the AOTC, the credit phases out for modified adjusted gross income (MAGI) above $80,000 ($160,000 for joint filers) and is unavailable for MAGI above $90,000 ($180,000 for joint filers). For the LLC, the phase-out range is $59,000 to $69,000 ($118,000 to $138,000 for joint filers). irs.gov

You cannot claim multiple tax benefits for the same education expense. For example, if you claim the AOTC for certain expenses, you cannot use those same expenses to claim the LLC or a tuition and fees deduction. irs.gov