Lifetime Learning Credit Calculator - Calculate LLC Tax Credit
Free Lifetime Learning Credit calculator for graduate school, professional development, and continuing education. Calculate your LLC tax benefit with income phase-out.
Never stop learning - and get tax credits for it! Calculate your Lifetime Learning Credit for graduate school, professional development, or any educational pursuit at eligible institutions.
Lifetime Learning Credit Details
LLC Results
📚 Lifetime Learning Credit
$1,600
Maximum $2,000 per tax return (all students combined)
⚠️ LLC is non-refundable - can only reduce tax to $0, not generate refund
🧮 Calculation Breakdown
Total qualified expenses:$8,000
Expenses used for credit:$8,000
Credit rate:20%
Credit before phase-out:$1,600
Final credit:$1,600
Actual tax reduction:$1,600
📚 Graduate Student
Masters, PhD, or other graduate programs. LLC is specifically designed for graduate education.
⚖️ LLC vs AOTC Quick Comparison
Lifetime Learning
- • $2,000 max per return
- • Any education level
- • Part-time OK
- • No year limit
- • Non-refundable
AOTC
- • $2,500 max per student
- • First 4 years only
- • Half-time required
- • 4 year limit
- • 40% refundable
💡 If eligible for both, AOTC is almost always better due to higher amount and refundability
✅ What Expenses Qualify
Qualified:
- ✓ Tuition for any college course
- ✓ Fees required for enrollment
- ✓ Graduate school tuition
- ✓ Professional development courses
- ✓ Courses to improve job skills
Not Qualified:
- ✗ Books (unless required fee)
- ✗ Supplies and equipment
- ✗ Room and board
- ✗ Transportation
- ✗ Insurance
⚠️ Note: LLC has stricter expense rules than AOTC - books generally don't count unless included in required fees
💡 Maximization Tips
- • Combine expenses: Add all family members' expenses (up to $10,000 total)
- • Graduate school: LLC is your only option - AOTC doesn't apply
- • Professional development: Even non-degree courses at eligible schools qualify
- • Timing: Pay expenses in December for current year or January for next year
- • MAGI management: Contribute to retirement accounts to lower MAGI if near phase-out
- • Maximize expenses: You're below the $10,000 cap - consider additional courses
What is the Lifetime Learning Credit (LLC)?
The Lifetime Learning Credit (LLC) is a tax credit that helps cover the cost of undergraduate, graduate, and professional development courses at eligible educational institutions. Unlike the American Opportunity Tax Credit (AOTC), LLC has no limit on the number of years you can claim it and works for any level of education.
LLC Key Features
Credit Amount
- 20% of qualified expenses up to $10,000
- Maximum credit: $2,000 per tax return
- Applies to all students on your return combined (not per student)
- Non-refundable - can only reduce tax to $0, cannot generate refund
Unlimited Use
- No year limit - claim every year you have expenses
- Works for undergraduate, graduate, professional
- Part-time enrollment acceptable
- Single courses qualify
LLC vs AOTC: Which Should You Use?
Key Differences
| Feature | Lifetime Learning Credit | American Opportunity Credit |
|---|---|---|
| Maximum per year | $2,000 per return | $2,500 per student |
| Calculation | 20% of first $10,000 | 100% of $2K + 25% of $2K |
| Refundable | No | 40% (up to $1,000) |
| Education level | Any level | First 4 years only |
| Enrollment | Any (even 1 course) | At least half-time |
| Degree required | No | Yes |
| Year limit | Unlimited | 4 years per student |
| Qualified expenses | Tuition & required fees only | Tuition, fees, books, materials |
Decision Tree
Choose AOTC if:
- ✅ Student in first 4 years of undergrad
- ✅ Enrolled at least half-time
- ✅ Pursuing degree/certificate
- ✅ Haven't claimed AOTC for 4 years yet
- Result: $2,500 per student, partially refundable
Use LLC if:
- Graduate student
- AOTC 4-year limit exhausted
- Part-time enrollment (less than half-time)
- Non-degree courses
- Professional development
- Result: $2,000 per return, non-refundable
Important: You cannot claim both in the same year for the same student!
Who Benefits Most from LLC?
1. Graduate Students
Masters and PhD Programs
- Most valuable use case for LLC
- Graduate tuition often $10,000+ per year
- Can claim every year of graduate school
- No year limit unlike AOTC
Example: 3-year MBA program
- Year 1: $25,000 tuition → $2,000 LLC
- Year 2: $25,000 tuition → $2,000 LLC
- Year 3: $25,000 tuition → $2,000 LLC
- Total: $6,000 in credits over 3 years
2. Working Professionals
Professional Development
- MBA while working
- CPA exam prep courses
- Continuing legal education
- Medical continuing education
- Technical certifications at colleges
Example: Working accountant
- CPA review course at community college: $3,000
- LLC: $3,000 × 20% = $600 credit
- Can claim every year for different courses
3. Career Changers
Retraining for New Career
- Career change courses
- Vocational training
- Bootcamps at accredited schools
- Any age, any field
Example: 45-year-old changing careers
- Community college web development courses: $5,000
- LLC: $5,000 × 20% = $1,000 credit
- No age limit, no degree requirement
4. Fifth-Year Undergraduates
Beyond AOTC Limit
- Took 5-6 years to graduate
- Changed majors
- AOTC exhausted after 4 years
Example: 5th year architecture student
- Used AOTC years 1-4
- Year 5 tuition: $12,000
- LLC: $10,000 × 20% = $2,000 credit
5. Part-Time Students
Not Enrolled Half-Time
- Taking 1-2 courses per semester
- Working while studying
- Doesn't meet AOTC half-time requirement
Example: Part-time nursing student
- Taking 3 credits per semester
- Annual tuition: $4,000
- LLC: $4,000 × 20% = $800 credit
Qualified Education Expenses for LLC
What Qualifies
Tuition and Required Fees
- Course tuition
- Enrollment fees required of all students
- Lab fees required for specific courses
Important Difference from AOTC: LLC generally does NOT include books, supplies, and equipment unless they are included in the fees paid to the institution.
Examples of Qualified
- $8,000 graduate school tuition → Qualifies
- $500 enrollment fee → Qualifies
- $200 lab fee billed by school → Qualifies
- $300 course materials fee on tuition bill → Qualifies
Examples of NOT Qualified
- $500 textbooks purchased separately → Does NOT qualify
- $200 laptop for class → Does NOT qualify
- $100 software purchased outside → Does NOT qualify
- Even if required by course → Only counts if paid to school
Reduction for Scholarships
Just like AOTC, tax-free scholarships and grants reduce qualified expenses:
Example:
- Tuition: $12,000
- Scholarship: $5,000 (tax-free)
- Qualified expenses: $12,000 - $5,000 = $7,000
- LLC: $7,000 × 20% = $1,400
Income Phase-Out Explained
Phase-Out Ranges (2025)
Single filers: $80,000 to $90,000 Married filing jointly: $160,000 to $180,000
The credit is reduced proportionally within the phase-out range.
Calculation Examples
Example 1: Single, MAGI = $85,000
- Base credit: $2,000 (on $10,000 expenses)
- MAGI excess: $85,000 - $80,000 = $5,000
- Phase-out fraction: $5,000 / $10,000 = 50%
- Reduction: $2,000 × 50% = $1,000
- Final credit: $2,000 - $1,000 = $1,000
Example 2: Married, MAGI = $165,000
- Base credit: $2,000
- MAGI excess: $165,000 - $160,000 = $5,000
- Phase-out fraction: $5,000 / $20,000 = 25%
- Reduction: $2,000 × 25% = $500
- Final credit: $2,000 - $500 = $1,500
MAGI Reduction Strategies
If close to phase-out threshold:
Traditional IRA
- Contribute before tax deadline
- 2025 limit: $7,000 ($8,000 if 50+)
- Directly reduces MAGI
401(k)/403(b)
- Increase contributions
- Must do during calendar year
- Reduces MAGI
HSA
- 2025: $4,300 (individual) or $8,550 (family)
- Reduces MAGI
- Triple tax benefit
Example:
- MAGI: $91,000 (no credit)
- Contribute $2,000 to traditional IRA
- New MAGI: $89,000
- LLC: $2,000 × 80% = $1,600 credit!
LLC for Different Situations
Graduate School Students
MBA Programs
Typical costs: $40,000-$120,000 per year
- Can only claim LLC on first $10,000
- Still get full $2,000 credit
- Claim every year of program
2-year MBA example:
- Year 1: $60,000 tuition → $2,000 LLC
- Year 2: $60,000 tuition → $2,000 LLC
- Total benefit: $4,000
PhD Programs
Advantage: Many years of eligibility
- Can claim for 5-7 years
- Often have assistantships (tax-free)
- Use personal funds for first $10,000 if possible
Professional Certifications
CPA, CFA, JD, MD Continuing Education
- Required courses for license maintenance
- Professional development courses
- Must be at eligible institution
Example: Attorney CLE requirements
- Annual CLE courses at law school: $2,500
- LLC: $2,500 × 20% = $500 credit
- Claim every year
Career Development
Improving Job Skills
- Software development bootcamp (if accredited)
- Nursing continuing education
- Teaching certification programs
- Project management courses
Key requirement: Must be at an eligible educational institution
- Accredited colleges and universities: ✅
- Trade schools eligible for federal aid: ✅
- Private bootcamps: Usually ❌
- Online courses on Coursera/Udemy: ❌
Combining LLC with Other Benefits
LLC + 529 Plans
Strategy:
- Use 529 for non-qualified expenses (room, board)
- Pay tuition out-of-pocket
- Claim LLC on tuition
- Maximize both benefits
Example:
- Graduate tuition: $15,000
- Living expenses: $12,000
- 529 balance: $12,000
- Strategy: 529 for living (tax-free) + LLC on tuition
- Result: $12,000 tax-free + $2,000 credit = $14,000 total benefit
LLC + Employer Tuition Assistance
Tax-free employer assistance: Up to $5,250/year
- First $5,250: Tax-free, don't count for LLC
- Above $5,250: Taxable income, can count for LLC
Example:
- Tuition: $12,000
- Employer pays: $5,250 (tax-free)
- You pay: $6,750
- LLC: $6,750 × 20% = $1,350 credit
LLC + Student Loan Interest Deduction
These can be claimed together!
- LLC: For current year expenses
- Student loan interest deduction: Up to $2,500 on loan payments
Example:
- Current year tuition: $8,000 → $1,600 LLC
- Loan interest paid: $3,000 → $2,500 deduction
- Combined benefit: $4,100 in tax reduction
Common LLC Mistakes
Mistake 1: Claiming Both LLC and AOTC
Wrong: Claiming LLC for one student, AOTC for another
- Can only choose one per return
- Must pick the same credit for all students
Right: Calculate both, choose whichever gives higher total benefit
Mistake 2: Including Books and Supplies
Wrong: Adding $1,500 in textbooks to qualified expenses
- Books generally don't count for LLC
- Only if included in fees paid to school
Right: Only include tuition and fees paid directly to institution
Mistake 3: Expecting Refund
Wrong: Tax liability $500, LLC $2,000, expecting $1,500 refund
- LLC is non-refundable
- Unused credit is lost
Right: Understand only $500 benefit, consider AOTC alternative if eligible
Mistake 4: Not Tracking Expenses
Wrong: Guessing or using only 1098-T amount
- May undercount expenses
- May lose benefit
Right: Track all payments, even if 1098-T shows different amount
Mistake 5: Wrong Income Phase-Out
Wrong: Thinking income limit is $80,000 hard cutoff
- It's a range ($80K-$90K for single)
- Can still get partial credit in range
Right: Calculate phase-out percentage precisely
Multi-Year LLC Planning
Graduate School Timeline
Example: 5-year journey (undergrad + graduate)
Years 1-4: Undergraduate
- Use AOTC: $2,500/year
- Total AOTC: $10,000
Years 5-7: Graduate school
- Use LLC: $2,000/year
- Total LLC: $6,000
Total education credits: $16,000 over 7 years!
Professional Development Career
Example: Lifelong learner
- Age 25-28: Undergrad → AOTC: $10,000
- Age 30-32: MBA part-time → LLC: $6,000
- Age 35: CPA courses → LLC: $2,000
- Age 40: Executive education → LLC: $2,000
- Age 45: Professional certification → LLC: $2,000
Lifetime benefit: $22,000+ in tax credits!
State Education Credits
Some states offer additional credits that can stack with federal LLC:
States with Education Credits
- New York: Tuition tax credit
- Minnesota: Education credit/deduction
- Iowa: Tuition and textbook credit
- Oregon: College savings credit
Check your state's tax forms - can often claim both!
Frequently Asked Questions
Can I use LLC for online courses?
Yes! As long as the courses are at an eligible educational institution (accredited college/university eligible for federal student aid), online courses qualify.
Do I need to be pursuing a degree?
No! LLC works for any courses at eligible institutions, even single classes for personal interest or skill development.
Can I claim LLC for my child in graduate school?
Yes, if you claim them as a dependent and pay their expenses, you can claim LLC on your return.
What if I'm taking courses while working full-time?
Perfect use case for LLC! Part-time enrollment is fine, and there's no requirement for degree pursuit.
Can I claim LLC for multiple students?
Yes, but the credit is $2,000 total per return, not per student. If you have 3 students with $5,000 expenses each ($15,000 total), you still only get $2,000 credit.
What if I exhausted my 4 years of AOTC?
Switch to LLC! It's specifically designed for continuing education after AOTC eligibility ends.
Do postdoctoral fellowships qualify?
Only if enrolled in courses at an eligible institution and paying tuition. Simply doing research doesn't create qualified expenses.
Use Our Calculator
Calculate your Lifetime Learning Credit:
- 💰 Exact credit amount based on your expenses
- 📊 Income phase-out impact analysis
- 🎯 Compare with AOTC for optimal benefit
- 💡 Identify qualified expenses correctly
- 📈 Plan multi-year strategy for graduate education
Education is a lifelong investment - maximize your tax benefits at every stage!
Disclaimer: This calculator provides estimates for educational purposes only. Tax laws change and situations vary. Consult with a qualified tax professional for personalized advice.
Similar Tools
Tools that are similar to this one
1031 Exchange Tax Calculator - Like-Kind Exchange Tax Deferral
Calculate tax deferral benefits and requirements for 1031 like-kind exchanges. Optimize real estate investment strategies with accurate tax analysis.
401(k) Rollover Calculator - Compare Your Options & Maximize Retirement
Free 401(k) rollover calculator comparing traditional IRA, Roth conversion, and cash-out options. Calculate taxes, penalties, and long-term growth to make the best decision.
529 vs UTMA/UGMA Calculator - Education Savings Comparison
Free 529 vs UTMA calculator shows which is better for your family. See how your UTMA could cost your child $40K+ in financial aid. Compare education savings strategies.
Affiliate Program Finder - Generate Google Search Queries to Find Programs
Free affiliate program finder tool. Generate targeted Google dork searches to discover affiliate programs in any niche. Find high-ticket, recurring, and beginner-friendly programs instantly.
After Tax Cash Flow Calculator - Real Estate Investment Analysis
Calculate after-tax cash flow for real estate investments and business analysis. Comprehensive tool for investment decision-making and tax planning.
Amortized Loan Calculator - Mortgage & Loan Payment Calculator
Free amortized loan calculator with payment schedules, extra payment analysis, and comprehensive loan breakdown. Perfect for mortgages, auto loans, and personal loans.
Alternative Minimum Tax Calculator 2026 - Free AMT Calculator
Calculate your 2026 AMT with our free calculator. Determine if you owe Alternative Minimum Tax with new $500K/$1M thresholds and 50% phaseout rate.
AOTC Calculator - American Opportunity Tax Credit
Free AOTC calculator to calculate American Opportunity Tax Credit. Get up to $2,500 per student with our Form 8863 education credit calculator.
Backdoor Roth IRA Calculator - High Income Retirement Strategy
Free backdoor Roth IRA calculator for high earners above income limits. Calculate pro-rata rule impact, tax consequences, and long-term benefits of this advanced strategy.
Capital Gains Tax Calculator - Federal & State Tax Calculator
Free capital gains tax calculator. Calculate federal and state capital gains taxes on stocks, real estate, crypto, and investments. Optimize your tax strategy.
Career Break Calculator - Calculate the True Cost of Time Off
Free career break financial impact calculator. See how taking time off work affects your lifetime earnings, retirement savings, and Social Security benefits.
Charitable Remainder Trust Calculator - CRT Tax & Income Analysis
Free CRT calculator for charitable remainder trusts. Calculate CRUT vs CRAT benefits, tax deductions, income streams, and estate planning strategies.
Child Tax Credit Calculator 2026 - Free CTC Calculator
Calculate your 2026 Child Tax Credit with our free calculator. Get instant CTC estimates up to $2,200 per child. Includes refundable portion and phase-out calculations.
Crypto DCA Calculator - Dollar-Cost Averaging Strategy Analysis
Free cryptocurrency DCA calculator to analyze dollar-cost averaging strategies. Calculate Bitcoin, Ethereum returns with volatility and risk analysis.
Data Breach Financial Impact Calculator - Calculate Identity Theft Costs
Free data breach cost calculator. Estimate the financial impact of identity theft, including fraud losses, recovery time, credit damage, and monitoring costs. Understand your real risk.
Real Cost of Debt Calculator - True Lifetime Cost & Opportunity Analysis
Free debt cost calculator reveals the shocking truth. See how your $5,000 credit card debt actually costs $23,000+ over your lifetime with opportunity cost analysis.
Deferred Tax Liability Calculator - ASC 740 Tax Accounting
Calculate deferred tax liabilities and assets for financial reporting. Comprehensive ASC 740 compliance tool for tax accounting professionals.
Division 296 Tax Calculator - Australia | Free Super Tax Estimator
Free Division 296 tax calculator for Australia. Calculate your superannuation tax liability on balances over $3M and $10M. Includes two-tier rates, 5-year projections, and indexed thresholds.
Education Tax Credits Calculator - AOTC vs LLC Comparison
Compare AOTC vs Lifetime Learning Credit to maximize your education tax benefits. Free calculator shows which credit saves you more money.
Earned Income Tax Credit (EITC) Calculator 2026 - Free EITC Estimator
Calculate your 2026 EITC with our free calculator. Get instant estimates for earned income tax credit based on income, children, and filing status. Maximize your refund.
Estate Tax Calculator - Federal, Illinois, Massachusetts & All States
Free estate tax calculator. Calculate federal estate tax, Illinois estate tax, Massachusetts estate tax, and all state taxes. Plan your wealth transfer strategy.
2026 Federal Tax Bracket Calculator - Free Income Tax Calculator
Calculate your 2026 federal income tax with our free calculator. Includes new 2026 tax brackets with 4% inflation adjustment for lower brackets under OBBBA.
Gold SIP Calculator - Calculate Gold Investment Returns
Free gold SIP calculator for digital gold, ETFs, SGBs and physical gold. Calculate returns, compare options, and plan systematic gold investments.
HSA Calculator - Triple Tax Advantage Health Savings Account Analysis
Free HSA calculator showing triple tax benefits, investment growth, and retirement healthcare planning. Compare HSA vs traditional savings with detailed tax advantage analysis.
Inflation Savings Calculator - Account for Inflation in Your Goals
Free inflation savings calculator. See how inflation affects your savings goals and how much you really need to save to maintain purchasing power.
ISO Tax Calculator - Incentive Stock Options Tax Calculator
Calculate ISO tax implications including AMT, exercise strategies, and disqualifying dispositions. Optimize your incentive stock option tax planning.
Loan Affordability Calculator - Can You Afford That Loan?
Free loan affordability calculator to check if you can afford a specific loan amount. Calculate maximum loan amounts, required income, and get detailed affordability analysis with DTI ratios.
Michigan Fuel Inventory Tax Calculator - Calculate One-Time Tax on Dec 31, 2025 Inventory
Free Michigan fuel inventory tax calculator. Businesses and end users: calculate the special one-time inventory tax on fuel held December 31, 2025. Due February 20, 2026.
Michigan Gas Tax Calculator 2026 - Calculate Your Fuel Tax Impact
Free Michigan gas tax calculator. Calculate how the new 52.4¢ per gallon fuel tax increase will affect your budget. Includes sales tax elimination benefits and 5-year projections.
Mortgage Refinance Calculator - Should You Refinance Analysis
Free mortgage refinance calculator with break-even analysis. Calculate refinancing savings, closing costs, and determine if refinancing makes financial sense.
NIIT Calculator - Net Investment Income Tax Planning Tool
Free NIIT calculator for 3.8% surtax analysis. Calculate Net Investment Income Tax liability and discover strategies to reduce high-income investment taxes.
No Tax on Overtime Calculator (2025-2028) | Free Federal Tax Deduction Tool
Calculate your No Tax on Overtime deduction. Free calculator shows how much you save with the new 2025 overtime tax deduction. Up to $12,500 single / $25,000 joint.
Opportunity Zone Calculator - QOZ Tax Benefits Analysis
Free Opportunity Zone calculator for 3-tier tax benefits. Calculate QOZ investment tax savings, deferral, step-up basis, and gain elimination strategies.
Private Placement Life Insurance Calculator - PPLI Tax & Estate Benefits
Free PPLI calculator for private placement life insurance. Calculate tax-free growth, death benefits, and estate planning advantages for ultra-high-net-worth individuals.
Prorated Taxes Calculator - Calculate Property Tax Proration
Calculate prorated property taxes for real estate transactions. Accurate proration calculations for buyers, sellers, and real estate professionals.
QBI Deduction Calculator 2026 - Section 199A Pass-Through Deduction
Calculate your 2026 Qualified Business Income deduction with our free Section 199A calculator. Get instant QBI estimates for pass-through businesses, S-corps, and LLCs.
QSBS Calculator - Qualified Small Business Stock Tax Exclusion
Free QSBS calculator for Section 1202 tax exclusion analysis. Calculate potential tax savings up to $10M on qualified small business stock sales.
R&D Tax Credit Calculator - Research & Development Tax Credits
Calculate federal and state R&D tax credits for qualified research activities. Maximize your research and development tax benefits and incentives.
REIT Investment Calculator - Real Estate Investment Trust Analysis
Free REIT calculator to analyze dividend income, tax implications, and total returns. Compare REIT types and optimize your real estate investment strategy.
Roth Conversion Calculator - Tax Bracket Analysis & Strategy
Free Roth conversion calculator with tax bracket analysis. See how converting $50K could save you $200K+ in retirement taxes. Optimize your conversion strategy now.
S Corp Payroll Tax Calculator - Optimize Owner Salary & Tax Savings
Calculate optimal S Corp owner salary and payroll taxes. Maximize tax savings while ensuring IRS compliance with reasonable compensation requirements.
Side Hustle Tax Calculator - True Profit After Fees & Taxes
Free side hustle profitability calculator. Calculate your actual earnings after platform fees, business expenses, self-employment tax, and income taxes. See if your side hustle is really worth it.
SIP Calculator - Calculate Mutual Fund Returns Online
Free SIP calculator to calculate returns on mutual fund investments. Plan your systematic investment with accurate projections for Groww, SBI, HDFC & more.
SIP Calculator with Inflation - Real Returns Analysis
Calculate inflation-adjusted SIP returns to understand real purchasing power. See how inflation erodes wealth and plan better investments.
SIP vs Lumpsum Calculator - Which Investment Strategy is Better?
Compare SIP vs lumpsum investment strategies. Free calculator shows which approach generates higher returns based on market conditions and your risk profile.
SmartAsset Tax Calculator Alternative - Superior Tax Calculator
Advanced tax calculator that outperforms SmartAsset. Calculate federal and state taxes with detailed breakdowns, optimization tips, and tax law updates.
Social Security Claiming Strategy Calculator - Optimize Your Benefits
Free Social Security calculator shows when to claim benefits. See how claiming at 62 vs 70 could cost you $300K+ over your lifetime. Optimize your strategy now.
Solo 401(k) Calculator - Self-Employed Retirement Planning Tool
Free Solo 401(k) calculator for self-employed individuals and business owners. Calculate maximum contributions, tax savings, and retirement projections.
Standard Deduction Calculator 2026 - Should You Itemize?
Calculate your 2026 standard deduction including NEW $6,000 senior deduction. Compare standard vs itemized deductions to maximize your tax savings.
Step-Up SIP Calculator - Calculate Returns with Annual Increase
Free step-up SIP calculator to calculate returns with annual increase in SIP amount. See how increasing your SIP by 10-15% yearly accelerates wealth creation.
St. Louis County Personal Property Tax Calculator (Eureka/Rockwood)
Free St. Louis County personal property tax calculator for Eureka and Rockwood School District. Calculate your exact property tax based on 2026 rates. Includes commercial surcharge.
Student Loan Calculator - Plan Your Education Financing
Free student loan calculator with repayment options, grace period analysis, and PSLF calculations. Compare standard, graduated, and income-driven repayment plans.
Surplus Lines Tax Calculator - Insurance Premium Tax Calculator
Calculate surplus lines insurance taxes and fees for non-admitted insurance coverage. State-specific rates and compliance requirements.