Is The Income Tax School an eligible education institution that can issue college credit for the Lifetime Learning Credit under Internal Revenue Code? The Income Tax School is not an eligible educational institution as defined by the IRS. Our students are not eligible for education credits. Related articles Do the 3-hour seminars have a quiz or test at the end? Do you report my Continuing Education credits to the IRS? Do you provide the answer keys to study questions and learning activities? What kind of support does Surgent Income Tax School provide?