IRS Tax Tip 2019-145, October 17, 2019
There are two education credits that can help taxpayers with higher education costs: the American opportunity tax credit and the lifetime learning credit. There are several differences and some similarities between them. Taxpayers can claim both benefits on the same return, but not for the same student or same qualified expenses. Here’s a comparison of these two credits:
https://www.irs.gov/newsroom/taxpayers-can-compare-eligibility-and-benefits-of-two-education-credits