Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:tax_policy
|
| gptkbp:benefits |
qualified tuition and related expenses
|
| gptkbp:claiming |
Form 8863
|
| https://www.w3.org/2000/01/rdf-schema#label |
Lifetime Learning Credit
|
| gptkbp:income_phase-out |
$118,000 for married filing jointly
$59,000 for single filers |
| gptkbp:is_available_for |
post-secondary education
unlimited number of years |
| gptkbp:is_available_in |
students enrolled in non-degree programs
students convicted of a felony drug offense courses involving sports, games, or hobbies |
| gptkbp:maximum_credit |
$2,000 per tax return
|
| gptkbp:non-refundable |
gptkb:true
|
| gptkbp:nonrefundable |
gptkb:true
|
| gptkbp:part_of |
gptkb:American_Opportunity_Tax_Credit
|
| gptkbp:qualified_institutions |
accredited colleges and universities
|
| gptkbp:qualifying_expenses |
fees
course materials tuition |
| gptkbp:related_expenses |
books, supplies, and equipment
|
| gptkbp:student_enrollment |
undergraduate and graduate students
|
| gptkbp:tuition |
must be paid directly to the institution
|
| gptkbp:year |
gptkb:2019
gptkb:2020 gptkb:2021 gptkb:2022 gptkb:2023 claimed for the year expenses were paid |
| gptkbp:yearly_limit |
no limit on number of years claimed
|