The Lifetime Learning Tax Credit has a few differences from the American Opportunity Tax Credit.  The LLC doesn't have to be used for college. While it may be used to claim college tuition, it doesn't have to be used for a degree or recognized education credential like the AOTC.   No time limit. The LLC isn't limited to four years — it can be used for all years of higher ed, including skill-building courses. It doesn't cover materials. The AOTC can be used to cover course materials, but the LLC cannot.  The LLC is available for a single course at a time. For the AOTC, the student must be enrolled at least half-time. For the LLC, you can file for the credit if you're taking a single course. You can qualify for the LLC if you have a felony drug conviction. This is not the case for the AOTC. Neither the AOTC nor the LLC can be used for the costs of room and board, insurance, medical expenses, transportation, or living expenses. To compare all the similarities and differences between the two available tax credits, the IRS has a helpful chart.