Tax & Payroll
Lifetime Learning Credit (LLC) Calculator
Estimate the non-refundable Lifetime Learning Credit for tuition at any stage of life.
Preparing your result…
What this calculator does
Estimates the Lifetime Learning Credit.
What your result means
Non-refundable credit per return.
Formula
Credit = 20% × min(expenses, $10,000) per return, reduced proportionally over the $80k–$90k ($160k–$180k joint) MAGI range
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- QEE
- Qualified tuition and fees
- • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
- • 20% of up to $10,000; statutory phase-out.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Liability limit not applied.
- • Federal only — state and local taxes are excluded.
- • Rules change annually; figures apply to tax year 2026 only.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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