Adam's employer offers a reimbursement program for tuition expenses. Adam received $⁢3,000 in reimbursement for graduate school tuition. Can Adam still claim the lifetime learning credit?

Employer tuition assistance that is tax-free cannot also be used to claim the lifetime learning credit. Adam may claim the credit only for qualified tuition expenses that remain after subtracting the $3,000 reimbursement, assuming he meets the other eligibility requirements. Graduate-school tuition can qualify, so the program itself does not prevent him from claiming the credit.

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