Figure 3-1. Can You Claim the Lifetime Learning Credit for 2005? Summary: This flowchart is used to determine if you* qualify to claim the lifetime learning credit for 2005.Start. This is the start of the flowchart.Decision (1). Did you* pay qualified education expenses in 2005 for an eligible student?
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IF YES continue to Decision (2)
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IF NO continue to Process (a)
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Decision (2). Did the academic period for which you paid qualified education expenses begin in 2005 or the first 3 months of 2005?
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IF YES continue to Decision (3)
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IF NO continue to Process (a)
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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?
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IF YES continue to Decision (4)
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IF NO continue to Process (a)
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Decision (4). Are you listed as a dependent on another person's tax return?
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IF YES continue to Process (a)
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IF NO continue to Decision (5)
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Decision (5). Is your filing status married filing separately?
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IF YES continue to Process (a)
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IF NO continue to Decision (6)
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Decision (6). Were you (or your spouse) a nonresident alien for any part of 2005 who did not elect to be treated as a resident alien for
tax
purposes?
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IF YES continue to Process (a)
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IF NO continue to Decision (7)
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Decision (7). Is your modified adjusted gross income (MAGI) less than $53,000 ($107,000 if married filing jointly)?
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IF YES continue to Decision (8)
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IF NO continue to Process (a)
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Decision (8). Do you have a tax liability (Form 1040, line 46 minus lines 47, 48, and 49) (Form 1040A, line 28 minus lines 29 and 30)?
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IF YES continue to Decision (9)
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IF NO continue to Process (a)
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Decision (9). Did you claim a lifetime learning credit or a tuition and fees deduction for the same student?
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IF YES continue to Process (a)
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IF NO continue to Decision (10)
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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?
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IF YES continue to Process (a)
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IF NO continue to Decision (11)
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Decision (11). Were the same expenses paid with tax-free scholarship, fellowship, grant, or employer-provided educational assistance?
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IF YES continue to Process (a)
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IF NO continue to Decision (12)
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Decision (12). Did you, or someone else who paid these expenses on behalf of a student, receive a refund of all the expenses?
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IF YES continue to Process (a)
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IF NO continue to Process (b)
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Process (a). You cannot claim the lifetime learning credit for 2005.
Process (b). You can claim the lifetime learning credit for 2005.
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Continue to End
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*If you claim an exemption for your dependent, qualified education expenses paid by your dependent or by a third party for
your dependent are
considered paid by you.
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End. *Qualified education expenses paid by your dependent or by a third party for your dependent are considered paid by you.This
is the end of the flowchart.
