The Lifetime Learning Credit (LLC) is a tax credit that helps reduce the cost of higher education for students of all ages, including those taking undergraduate, graduate, or job-skill courses.
Unlike the American Opportunity Tax Credit, the LLC isn’t limited to the first four years of college and can be claimed for any number of years. Like the AOTC, it provides credit for qualified education expenses such as tuition and required fees, as long as the taxpayer meets the income limits. This credit is non-refundable, meaning it can lower the amount of tax you owe but won’t give you money back if your tax bill reaches zero.
The LLC is especially useful for adults going back to school or taking classes to improve their skills, making it a valuable option for lifelong learners looking to save on education costs.
For more information click in this link: IRS.gov