The American opportunity tax and lifetime learning credits are available to taxpayers without any limitations due to AGI amounts.

American Opportunity Tax

A credit that allows taxpayers to reduce their federal income tax based on qualified education expenses paid for themselves, a spouse, or a dependent.

Lifetime Learning Credits

A tax credit available to students enrolled in eligible educational institutions, aimed at reducing tax liability for tuition and certain related expenses.

AGI Amounts

AGI Amounts, or Adjusted Gross Income Amounts, represent an individual's total gross income minus specific deductions, used to determine how much of their income is taxable.