LIFETIME LEARNING CREDIT (LLC)

[gk]

Hi,

One of my client on F1 visa received 1098-T from college. Is he eligible for LLC? Kindly advise

GK

[Terry53029]

Yes if they might all requirements. See link. https://www.irs.gov/credits-deductions/individuals/llc#:~:text=Claiming%20the%20credit,institution%2....

[TaxGuyBill · Accepted solution]

If they are a Nonresident Alien, no.

If they are a Resident Alien (including an election that qualifies them to be treated as a Resident), yes (assuming the other requirements are met).