year shall be reduced (but not below zero) by the amount determined under paragraph (2). (2) Amount of reduction The amount determined under this paragraph is the amount which bears the same ratio to the amount which would be so taken into account as— (A) the excess of— (i) the taxpayer’s modified adjusted gross income for such taxable year, over (ii) $80,000 ($160,000 in the case of a joint return), bears to (B) $10,000 ($20,000 in the case of a joint return). (3) Modified adjusted gross income For purposes of this paragraph, the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933. (d) Other limitations and special rules For purposes of this section: (1) Lifetime dollar limitation In the case of qualified tuition and related expenses with respect to any eligible student, the aggregate amount of the credits allowed in the taxable year and any prior taxable year for such eligible student (whether beginning before or after Expand American Educational Opportunity Act of 2017 ) shall not exceed $15,000, determined without regard to whether— (A) such credits are claimed on the return of tax filed by the eligible student or by another taxpayer, or (B) such expenses are treated as paid by the eligible student or by another taxpayer. If, in any taxable year, the aggregate amount of such credits equals or exceeds $15,000, the amount allowed as a credit under subsection (a) in any subsequent taxable year with respect to such student shall be zero. (2) Identification requirements (A) Students (i) In general No credit shall be allowed under this section to a taxpayer with respect to the qualified tuition and related expenses of an eligible student unless the taxpayer includes the name and taxpayer identification number of such eligible student on the return of tax for the taxable year. (ii) Issuance The requirements of clause (i) shall not be treated as met unless the individual’s taxpayer