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No. For one student in one tax year, the student and a parent cannot both claim an American Opportunity Tax Credit (AOTC) or Lifetime Learning Credit (LLC) based on that student’s expenses. The claim generally belongs on the return of whoever claims the student as a dependent: if a parent claims the student, the parent may claim an eligible credit; if the parent does not, the student may claim one if otherwise eligible. Who paid the tuition bill does not, by itself, decide who gets to claim the credit.
Who gets to claim the credit?
Start by checking whether the student is claimed as a dependent on a parent’s federal tax return for the tax year in question. The IRS explains that when a taxpayer claims an eligible student as a dependent, expenses paid or treated as paid by that dependent are treated as paid by the taxpayer. So a student who paid tuition personally does not claim the credit if a parent claims the student as a dependent. See the IRS Publication 970 (2025), Tax Benefits for Education.
- Parent claims the student as a dependent: The parent, not the student, may claim an available education credit for that student, subject to the credit’s other requirements.
- Parent does not claim the student: The student may claim an available credit on their own return if eligible. The parent cannot claim a credit based on that student’s expenses.
This answers who may claim the credit; it does not establish whether the parent is entitled to claim the student as a dependent. Dependency status and filing circumstances must be determined separately.
Can the family split or combine credits?
Not for the same student in the same year. The IRS says only one education credit may be elected for each student for a tax year. That means the AOTC and LLC cannot both be claimed for one student in that year, and parent and student cannot divide a single student’s credit between their returns. Different students are evaluated separately, however: one return may claim the AOTC for one eligible student and the LLC for another if each claim meets the rules. See IRS Publication 970 and the 2025 Instructions for Form 8863.
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Which credit might apply?
The two federal credits have different eligibility and expense rules. For 2025 returns, the IRS instructions give these maximum amounts:
| Credit | 2025 maximum | Key distinction |
|---|---|---|
| American Opportunity Tax Credit | Up to $2,500 per eligible student; up to $1,000 is generally refundable | Generally for the first four years of postsecondary education; requires at least half-time enrollment and is limited to four tax years per student. |
| Lifetime Learning Credit | Up to $2,000 per tax return; nonrefundable | Broader course and job-skill coverage; it does not have the AOTC’s four-year limit. |
These are maximums, not guaranteed amounts. Income limits, filing status, enrollment, eligible institution, prior AOTC claims, qualified expenses, scholarships, and tax-free assistance can change eligibility or the amount. Expense rules also differ—for example, do not assume every book, supply, or equipment cost qualifies under both credits. Consult the IRS 2025 Instructions for Form 8863, plus the relevant guidance for another tax year. The IRS also summarizes the AOTC and LLC.
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How to check who should claim it
- Confirm the tax year. Credit amounts and instructions can change. The figures above are for 2025 federal returns.
- Determine who claims the student as a dependent. If the parent claims the student, the parent is the potential claimant for that student’s credit; if not, the student may be the potential claimant.
- Check eligibility for each credit. Review the student’s education stage, enrollment, prior AOTC years, filing status, income, and qualified expenses against the rules for that year.
- Use Form 8863 to calculate and claim an eligible credit. The IRS identifies this form for both the AOTC and LLC; see About Form 8863.
Does the 1098-T decide who claims the credit?
No. A Form 1098-T can provide information about tuition and related amounts, but the form does not override the dependency-based claim rules. The person who paid the bill does not automatically get the credit, and the student’s payment may be treated as paid by a parent who claims the student as a dependent. Apply the tax-year rules rather than using the 1098-T recipient or tuition payer alone to decide which return claims the credit.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.When to get help
Consider consulting a qualified tax professional if it is unclear who may claim the student as a dependent, if the student has scholarships or other tax-free assistance, or if prior AOTC use or education expenses make the calculation difficult. The basic rule identifies which return may claim a credit; it does not guarantee that a credit is available or establish its amount.
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