There are specific cases in which the Lifetime Learning Credit cannot be claimed.
Your filing status is married filing separately.
You are claimed as a dependent on someone else’s tax return (such as your parents’).
Your modified adjusted gross income is over the limit. These limits may be changed each year and are published by the IRS. Generally, the limit is double the amount if you are married filing jointly.
You (or your spouse) were a nonresident alien for any part of the year and the nonresident alien did not elect to be treated as a resident alien for tax purposes.
You claim the Hope credit or a tuition and fees deduction for the same student that year. You cannot take a double deduction or credit.
How to claim the Lifetime Learning Credit
You must complete and file Form 8863 - Education Credits (Hope and Lifetime Learning Credits) to claim either of these credits.
Final Note
Keep on learning, keep yourself up-to-date, prepare yourself to take on new challenges and opportunities, and keep records of your tuition and related expenses so you can take advantage of this special tax benefit.