Do I qualify for the Lifetime Learning credit for a single graduate course?

Yes, you should qualify for the Lifetime Learning credit! The great thing about this credit is that, unlike the American Opportunity Credit, you don't need to be enrolled half-time or pursuing a degree program. Taking even a single course at an eligible educational institution can qualify. Since you received a 1098-T from the university (which means it's an eligible institution) and paid qualified education expenses out of pocket, you meet the basic requirements. The Lifetime Learning credit allows for up to 20% of the first $10,000 in qualified expenses, so with your $1,800 tuition, you could potentially get a credit of around $360. The course also doesn't have to be directly related to your current career - it just needs to be taken at an eligible institution. So your Sociology course should definitely count, especially since it has some connection to your professional field.

I was in a very similar situation last year trying to figure out credits for some part-time classes. I spent hours going through IRS publications and got so frustrated with all the exceptions and rules. Then I found this AI tool called taxr.ai (https://taxr.ai) that analyzed my 1098-T and other education docs and told me exactly what I qualified for. It was super helpful because it explained why I qualified for Lifetime Learning but not American Opportunity Credit (which has that half-time enrollment requirement). It also showed me what expenses counted and what didn't. Saved me a ton of time comparing IRS publications.

Just wanted to follow up - I tried out that taxr.ai site after being skeptical. It actually worked really well for my situation! I uploaded my 1098-T and some other receipts from a coding bootcamp I did, and it showed me I qualified for the Lifetime Learning credit but not the other education credits. The explanation was super clear about why - laid out all the requirements side by side. It even flagged that some of my expenses weren't eligible (like the optional textbooks I bought on Amazon). Saved me from potentially claiming too much and getting audited again. Definitely recommend if you're confused about education credits.

If you're still having trouble getting a clear answer about your education credits, I had a similar problem and ended up needing to call the IRS directly. Spent DAYS trying to get through - you know how that goes. Busy signals, disconnects, the whole nightmare. I finally found a service called Claimyr (https://claimyr.com) that got me through to an actual IRS agent in under 45 minutes! You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The agent walked me through exactly how the Lifetime Learning credit applied to my situation with some graduate courses. Turns out I was eligible even though I was just taking random classes that weren't part of a degree program. They confirmed everything and I felt 100% confident when filing.

Ok I need to eat my words. After commenting here I was still struggling with my education credit questions and decided to try that Claimyr service. I was 100% sure it wouldn't work and was ready to come back here and rant. But... it actually worked? I got a call back in about 30 minutes saying they had an IRS agent on the line. The agent confirmed I could claim the Lifetime Learning credit for my professional certification course even though it wasn't at a traditional college. Apparently eligible educational institutions include more than just universities. After weeks of trying to call myself and never getting through, this was honestly kind of life-changing. Filing my taxes tonight with confidence instead of anxiety.

One important thing to note about the Lifetime Learning credit that nobody mentioned yet - it's non-refundable, unlike part of the American Opportunity Credit. This means if your tax liability is reduced to zero, you don't get any remaining credit amount refunded to you. Also, there are income limits! For 2024, the credit starts phasing out at modified AGI of $80,000 for single filers or $160,000 for joint filers. If you make more than $90,000 single/$180,000 joint, you can't claim it at all.

i had the exact same question last year! just want to add that you should check your state tax too - some states have their own education credits on top of the federal ones. i got an extra $150 credit on my state return that i almost missed.