Who Cannot Claim the Credit?

You cannot claim the lifetime learning credit if any of the following apply.

• Your filing status is married filing separate return.
• You are listed as a dependent in the Exemptions section on another person's tax return (such as your parents). See Expenses of a dependent, earlier.
• Your modified adjusted gross income is $50,000 or more ($100,000 or more in the case of a joint return). Modified adjusted gross income is explained later under Does Income Affect the Amount of the Credit?
• You (or your spouse) were a nonresident alien for any part of 2000 and the nonresident alien did not elect to be treated as a resident alien. More information on nonresident aliens can be found in Publication 519, Tax Guide for U.S. Aliens.
• The eligible student received a tax-free withdrawal from an education IRA during 2000 and did not waive the tax-free treatment. This waiver is discussed in chapter 4 under Withdrawal and Deduction or Credit.
• You claim the Hope credit for the same student in 2000.

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