What if there are multiple students claiming the Lifetime Learning Credit on the other return?

You can use the following steps to determine how much of the expenses shown on Form 8863, Part II, Line 11 belonged to this specific student:

1. Find this student's adjusted qualified education expenses shown on Form 8863, Part III, Line 31 that has this student's name on Part III, Line 20.
2. Divide the amount from step 1 by the total adjusted qualified education expenses of all students shown on Form 8863, Part II, Line 10.
3. Multiply the percentage from step 2 by the amount shown on Form 8863, Part II, Line 11. This is the student's expenses used to calculated the Lifetime Learning Credit.