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Education Tax Credit, Final Regulations

Federal Register, December 26, 2002, Page 78687

Agency

Internal Revenue Service (IRS), Treasury.

Action

Education Tax Credit, Final regulations.

Summary

This document contains final regulations relating to the Hope Scholarship Credit and the Lifetime Learning Credit under section 25A of the Internal Revenue Code. The final regulations reflect changes made to the law by the Taxpayer Relief Act of 1997. These regulations provide guidance to individuals who may claim the Hope Scholarship Credit or the Lifetime Learning Credit for the payment of certain postsecondary educational expenses.

Dates

Effective Date: These regulations are effective December 26, 2002. Applicability Dates: For dates of applicability, see Sec. 1.25A-3(f) and Sec. 1.25A-4(d).

Further Information

Marilyn E. Brookens, (202) 622-4920 (not a toll-free number).

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