The American Opportunity Tax Credit (AOTC) is: Worth a maximum benefit up to $2,500 per eligible student. Only available for the first four years at an eligible educational or vocational school. For students pursuing a degree or other recognized education credential. Partially refundable. Eligible taxpayers can get up to $1,000 of the credit as a refund, even if they do not owe any tax. The Lifetime Learning Credit (LLC) is: Worth up to $2,000 per tax return, per year, no matter how many students qualify. Available for all years of postsecondary education and for courses to acquire or improve job skills. Available
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