Lifetime Learning Credit Student Eligibility

These questions should be answered for each higher education student in the family.

Is the taxpayer or the student claiming the American Opportunity Credit?
Yes.
The taxpayer is not eligible for the LLC for any student for which an American Opportunity Credit is already claimed.
No.
Proceed to the next question.

Did the student pay tuition and qualified fees for one course, graduate or undergraduate, that began on or after January 1st?
Yes.
The student is eligible for the Lifetime Learning Credit.
No.
The student is not eligible for the Lifetime Learning Credit.

Was a withdrawal made from a Coverdell ESA (formerly called education IRA)?
Yes.
Proceed to the next question.
No.
The student is eligible for the Lifetime Learning Credit.

Was this withdrawal claimed as income on either the student's or taxpayer's income tax return?
Yes.
The student is eligible for the Lifetime Learning Credit.
No.
The student is not eligible to claim the American Opportunity Credit Scholarship or the Lifetime Learning Credit for education expenses paid by funds withdrawn from the Coverdell ESA.