The Lifetime Learning Credit (LLC) is a non-refundable tax credit to reduce education costs for those pursuing higher education, including traditional undergraduate and graduate programs as well as other professional development courses. The credit can be claimed for any number of years, and covers up to $2,000 of educational expenses (25% of the first $10,000 of expenses). The LLC cannot be claimed if modified adjusted gross income exceeds $68,000 if filing individually or $136,000 jointly, and it cannot be combined with the American Opportunity Tax Credit.