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Fact Sheet: Interaction of Pell Grants and Tax Credits ...
of up to $2,500. Forty percent of the otherwise allowable AOTC, up to $1,000, is refundable. In addition, students who are not eligible for the AOTC may be eligible for a Lifetime Learning Credit (LLC) in any year of postsecondary study. The non-refundable LLC is equal to 20 percent
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