Lifetime Learning Credit: The Lifetime Learning Credit is a tax credit of up to 20% of your first $10,000 in higher education tuition. You must be at least a half-time student to qualify, and if you do not have a tax liability, you will not receive a benefit.
Lipman, Francine J., "Tax Talk Tuesdays: Lifetime Learning Credit (Jan. 8, 2019)" (2019). Tax Talk Tuesdays Radio Broadcasts. 23.