Lifetime Learning Credit Public Law 105-34 (see Title II)

Due to limitations on income eligibility, the Lifetime Learning credit mainly supports middle and upper-middle class families. Families of four who have a dependent student and whose adjusted gross income is less than $17,500 and students who are single with independent status who make less than $6,800 will not receive any benefits from the Lifetime Learning Credit because it is non-refundable.