The Hope Credit is one of two nonrefundable education credits available for taxpayers. The other credit is the Lifetime Learning Credit, which can be claimed after the Hope Credit has been exhausted. For example, in 2008 the Hope credit limited of $1,800 could be claimed separately for each student or dependent per year, but the limit applied to each. The credits are not available to taxpayers whose modified adjusted gross income exceeds a certain amount.
Investment dictionary. Academic. 2012.
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