If you are enrolled in an eligible degree or certificate program or are taking courses to acquire or improve job skills, you may qualify for a Hope Scholarship or Lifelong Learning Tax Credit. The Hope Scholarship tax credit is available only to students in their first two years of postsecondary education who are enrolled at least half-time in an eligible program. The Lifelong Learning tax credit is available to students at all educational and enrollment levels who are enrolled at an eligible educational institution. The tax credits are based on the amount of qualified tuition and fees, less grants and other tax-free educational assistance, and the taxpayer's modified adjusted gross income. Hope credits apply to fees paid after December 31, 1997, and the Lifelong Learning credit applies to fees paid after June 30, 1998. Consult Tax Benefits for Higher Education - IRS Publication 970 or your tax preparer for additional information. You can obtain a copy of Publication 970 by calling (800)829-3676.