 So the credit limited to the amount of tax you must pay on your taxable income. Number of years of post-secondary education available for all years of post-secondary education and for courses to acquire or improve job skills. That's more inclusive by far than the American Opportunity Credit making it more likely that you would qualify for the lifetime learning, even if you don't qualify for the American Opportunity Credit. Number of tax years credit available, available for an unlimited number of tax years, which is of course more than the four years available for the American Opportunity Credit type of program required, student doesn't need to be pursuing a program leading to a degree or other recognized educational credential, which again is different than the American Opportunity Credit more expansive, more likely that you would qualify for the lifetime learning. Number of courses available for one or more courses, also more expansive than the American Opportunity Credit where you had to be like a half-time student. Felony Drug Conviction. Felony Drug Conviction don't make the student ineligible. So even if you're out of Felony Drug Convention, which they kind of threw into the other credit, it's not part of this credit. Qualified expenses, tuition and fees. So in other words, you're not restricted based on this kind of somewhat arbitrary rule. Again, I think they threw that rule in there even though it's not really related to education kind of stuff because maybe people were selling drugs to college kids on the college campuses or something like that was going on. But anyways, that was thrown in for the American Opportunity Credit but not on the lifetime learning. All right, qualified expenses. Tuition and fees required for enrollment or attendance, including amounts required to be paid to the institution for course related books, supplies and equipment. So this one is a little bit more restrictive in terms of the type of expenses that you can take. So tuition and fees required for enrollment or attendance, including amounts required to be paid to the institution, to the institution here, key term, for course related books, supplies and equipment. Payments for academic periods, payments made in 2022 for academic periods, beginning in 2022 or beginning in the first three months of 2023. So you have that same cutoff situation where you're on a cash-based system for the most part for taxes, you paid for it in 2022, even though the course didn't start until 2023, then you would still get the benefit in 2022 as long as you're not abusing it. That's why they have that three month rule on the cash-based kind of system. So who can't claim the credit? You can't claim the lifetime learning credit for 2022 if any of the following apply. Your filing status is married filing separately. So note, if you're married, you can file joint or separate generally. Oftentimes you can't claim credits or some credits when you file separately, most likely because the IRS is skeptical that you're taking advantage of like the AGI income thresholds and the phaseouts. So you are listed as a dependent on another person's tax return, such as your parents, see who can claim a dependent expenses. So if you are dependent on someone else's tax return, you're being claimed as a dependent, you would think that someone could get the benefit, but not the student in that case who would be the person claiming possibly a parent, for example. You're modified adjusted gross income, your MAGI income phaseout here is 90,000 or more, 180,000 or more if married filing jointly. The MAGI is explained later under effect of the amount of your income on amount of your credit. So you or your spouse were a non-resident alien for any part of 2022 and the non-resident alien didn't elect to be treated as a resident alien for tax purposes. More information on non-resident aliens can be found in Publication 519. If you wanna dive into that in more detail, you can claim the American Opportunity Credit, see chapter two for the same student in 2022. In other words, if you can claim the American Opportunity Credit, normally you would do that because it would be more beneficial than the Lifetime Learning Credit.