| Who is eligible to claim the Lifetime Learning Credit?
In order for a taxpayer to qualify for the "Lifetime Learning Credit" the taxpayer must generally meet all three of the following requirements as follows;
1. The Taxpayer must have paid "qualified tuition and related expenses of higher education".
2. The Taxpayer must have paid the tuition and related expenses for an "eligible student".
3. The eligible student is either yourself, your spouse, or a dependent for who you claim an exemption on your tax return.
The IRS specifically states that the credit is allowed for qualified tuition and related expenses paid in the tax year for an academic period beginning in that year or in the first 3 months of the following year.
Who is an Eligible Student?
In order for a taxpayer to claim this Lifetime Learning Credit, the IRS has determined that "an eligible student is a student who is enrolled in one or more courses at an eligible educational institution."
What is an Eligible Institution?
The IRS has specified that only certain institutions would qualify as an eligible institutions in order for the taxpayer to qualify for this Lifetime Learning Credit.
The IRS has identified these as colleges, university's, vocational school's, or other post-secondary educational institution's eligible to participate in a student aid program administered by the Department of Education. | 
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