Tax Law (Questions About Taxes)/Lifetime Learning Credit


Hi John,

I have a question on the Lifetime Learning Credit.  I had paid for a class last year that I have completed.  The institution had mistakenly credited my account and is now asking me to make payment for that class in 2013.  I had taken the class knowing very well that I would be able to take advantage of the Lifetime Learning Credit.  However, due to the mistake on their part I now have to pay for the class this year and will probably phase out due to the income limitations.  Is there any way I can claim the credit for last year?  I had paid for it last year before they mistakenly credited my account!

Thanks so much for your help!


Thanks for your question.

You can take the credit in the year in which you actually paid the amounts.  If you paid it last year, you should be able to file an amended return and take the credit.  Use Form 1040X.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

All Answers

Answers by Expert:

Ask Experts


John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

FICPA, NATP, NCPE Fellowship, Lakeland Business Leaders

The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

©2017 All rights reserved.

[an error occurred while processing this directive]