Glossary · IRC §25A · 26 U.S.C. §25A
Education credits
Lifetime Learning Credit (Section 25A) — Nonrefundable credit of up to $2,000 per return, available for any level of post-secondary education. American Opportunity Tax Credit (Section 25A) — Partially refundable credit of up to $2,500 per student for the first four years of post-secondary education.
In the Guide
This section is treated in Chapter 4. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Related in this chapter
- IRC §21 — Child and Dependent Care Credit
- IRC §24 — The Child Tax Credit
- IRC §25B — Saver's Credit
- IRC §25C — Energy Efficient Home Improvement Credit
- IRC §25D — Residential Clean Energy Credit
- IRC §30D — Clean Vehicle Credits
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 4: Credits — Direct Offsets to Tax. IRC §25A (26 U.S.C. §25A). taxguide.tax/irc/25A
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