How is the amount of an education credit determined? ALABAMA'S # 1 TAX SERVICE

The amount of an education credit is determined on the basis of the following:

• The amount of qualified tuition and related expenses you paid for each eligible student in the taxable year in issue, and
• The amount of your modified adjusted gross income for the taxable year. 

The amount of qualified tuition and related expenses used to figure an education credit for each eligible student is subject to a ceiling.  

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