Special rules for determining expenses
2 rules
(A) Coordination with American Opportunity Tax Credit The qualified tuition and related expenses with respect to an individual who is an eligible student for whom a 1 1 So in original. Probably should be “an”. American Opportunity Tax Credit under subsection (a)(1) is allowed for the taxable year shall not be taken into account under this subsection.
(B) Expenses eligible for Lifetime Learning Credit For purposes of paragraph (1), qualified tuition and related expenses shall include expenses described in subsection (f)(1) with respect to any course of instruction at an eligible educational institution to acquire or improve job skills of the individual.