每年都有還是一次性的？查了一下見內

Here are some key things taxpayers should know about each of these credits.

The American opportunity tax credit is:

• Worth a maximum benefit of up to $2,500 per eligible student
• Only available for the first four years at a post-secondary or vocational school
• For students pursuing a degree or other recognized education credential
• Partially refundable; Taxpayers could get up to $1,000 back

The lifetime learning credit is:

• Worth a maximum benefit of up to $2,000 per tax return, per year, no matter how many students qualify
• Available for all years of postsecondary education and for courses to acquire or improve job skills
• Available for an unlimited number of tax years
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