Search this IRS doc for “Worksheet 2-1. MAGI for the American Opportunity Credit” to see the MAGI calculation for the purposes of the AOTC. The Lifetime Learning Credit uses the same calculation.

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The lifetime learning credit is a frequently overlooked tax break that can help you pay for education expenses at several points in your life. You can claim the credit for undergraduate or graduate… ...

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In addition to a potential idea to make graduate student scholarships and fellowships fully taxable, a GOP proposal suggests eliminating the Lifetime Learning Credit.

Faculty in Georgia Tech’s new College of Lifetime Learning will research the relationship between learning and technology.

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The Lifetime Learning Credit applies regardless of whether the individual is enrolled on a full-time, half-time, or less than half-time basis.