Which of the following is not considered a qualifying student for the Lifetime Learning Credit?

The Lifetime Learning Credit is designed to provide financial assistance to individuals pursuing post-secondary education. To qualify for this credit, students must not have claimed the American Opportunity Tax Credit in the same tax year.

Claiming both credits in the same year is not allowed. The Lifetime Learning Credit can be claimed for a wide range of educational pursuits, including graduate programs and vocational programs, without restrictions on the number of years of education. Additionally, part-time students are also eligible as long as their courses are taken at an eligible institution for credit.

Therefore, the correct response highlights that a student who claims the American Opportunity Tax Credit in the same year is disqualified from also claiming the Lifetime Learning Credit, ensuring that the taxpayer cannot benefit from both credits simultaneously for the same educational expenses.