JRS3 writes (in part):

IRS Publication 970 states that the Lifetime Learning Credit is nonrefundable, but neither Form 1040 nor it's instructions say anything to that effect.

I reply:

The word "nonrefundable" doesn't mean that you can't get a refund of overwithheld taxes. It simply means that you can't use the credit to reduce your total tax due for the year below $0. Form 1040 probably has one of those "subtract line x from line y, but if the difference is less than zero, enter zero" statements, and that takes care of the mechanics. --Bob