Figure 3–1. Can You Claim the Lifetime Learning Credit for 2004? Summary: This flowchart is used to determine if you qualify to claim the lifetime learning credit for 2004.Start. This is the start of the flowchart.Decision (1). Did you pay qualified education expenses in 2004 for an eligible student?

IF YES continue to Decision (2)

IF NO continue to Process (a)

Decision (2). Did the academic period for which you paid qualified education expenses begin in 2004 or the first 3 months of 2005?

IF YES continue to Decision (3)

IF NO continue to Process (a)

Decision (3). Is the eligible student you, your spouse (if married filing jointly), or your dependent for whom you claim an exemption on your tax return?

IF YES continue to Decision (4)

IF NO continue to Process (a)

Decision (4). Are you listed as a dependent on another person's tax return?

IF YES continue to Process (a)

IF NO continue to Decision (5)

Decision (5). Is your filing status married filing separately?

IF YES continue to Process (a)

IF NO continue to Decision (6)

Decision (6). Were you (or your spouse) a nonresident alien for any part of 2004 who did not elect to be treated as a resident alien for tax purposes?

IF YES continue to Process (a)

IF NO continue to Decision (7)

Decision (7). Is your modified adjusted gross income (MAGI) less than $52,000 ($105,000 if married filing jointly)?

IF YES continue to Decision (8)

IF NO continue to Process (a)

Decision (8). Do you have a tax liability (Form 1040, line 45 minus lines 46, 47, and 48) (Form 1040A, line 28 minus lines 29 and 30)?

IF YES continue to Decision (9)

IF NO continue to Process (a)

Decision (9). Did you claim a lifetime learning credit or a tuition and fees deduction for the same student?

IF YES continue to Process (a)

IF NO continue to Decision (10)

Decision (10). Did you use the same expenses to claim a deduction or credit, or to figure the tax-free portion of a Coverdell ESA or QTP distribution?

IF YES continue to Process (a)

IF NO continue to Decision (11)

Decision (11). Were the same expenses paid with tax-free scholarship, fellowship, grant, or employer-provided educational assistance?

IF YES continue to Process (a)

IF NO continue to Decision (12)

Decision (12). Did you, or someone else who paid these expenses on behalf of a student, receive a refund of all the expenses?

IF YES continue to Process (a)

IF NO continue to Process (b)

Process (a). You cannot claim the lifetime learning credit for 2004.

Continue to End

Process (b). You can claim the lifetime learning credit for 2004.

Continue to End

End. This is the end of the flowchart.