Can parents claim tuition expenses under the Lifetime Learning Credit?

by David M. Lastowski, CPA | Mar 03, 2014
askacpaiconA child attended college for five years (undergrad and grad school). The fifth year was 2013, and the child graduated May 2013. Parents provided over 50 percent of the child’s living expenses in 2013, and the child is under age 24 in 2013. Parents had to pay additional $1,700 for tuition to university in 2013 because of a billing error in December 2012.

Can the parents claim this $1,700 tuition expense toward the Lifetime Learning Credit in 2013? Education credits were taken in each of the previous five years.

Yes, the expenses qualify for the Lifetime Learning Credit. For more information, talk to your tax preparer or financial advisor. To find a CPA in Pennsylvania, visit

Answer By: David M. Lastowski, CPA, a sole practitioner in Erie, Pa. 
The responses are based on the limited information provided by the questioner and apply the laws and regulations at the time of posting. Other options could arise as rules and regulations may change over time, including but not limited to the passage of the Tax Cuts and Jobs Act of 2017. They are intended to provide general information, not specific accounting or tax advice; they are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
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