Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
Form 8863 is where you figure and claim the American opportunity credit and the lifetime learning credit for qualified education expenses. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8863?
Form 8863, Education Credits, calculates the two federal credits for postsecondary education costs: the American opportunity tax credit, which is partially refundable and aimed at the first years of a degree program, and the lifetime learning credit, which is nonrefundable and covers a broader range of courses, including graduate study and job skills classes.
The credits are based on qualified tuition and related expenses paid to an eligible educational institution, usually documented on the Form 1098-T the school sends. Income limits apply to both credits, and you cannot claim both credits for the same student in the same year.
Who files 8863?
- Students paying their own qualified tuition and related expenses at an eligible school
- Parents claiming a dependent student and paying that student’s education costs
- Graduate students and workers taking courses that qualify for the lifetime learning credit
- Taxpayers who received a Form 1098-T and meet the income requirements
How to fill out 8863
- Complete Part III on page 2 first: one section for each student, with the school’s information, the student’s details, and the qualified expenses.
- Answer the American opportunity credit eligibility questions for each student, including the felony drug conviction and prior-year usage questions.
- Carry the totals to Part I to figure the refundable American opportunity credit, applying the income phaseout.
- Use Part II to figure the nonrefundable education credits, including any lifetime learning credit.
- Download the finished PDF and attach it to your Form 1040. The credit amounts flow to Schedule 3 and the tax line of your return.
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Frequently asked questions
Can I claim both education credits in the same year?
You can claim both on one return, but not for the same student. For example, the American opportunity credit for one child and the lifetime learning credit for another, or for your own courses.
Do I need a Form 1098-T to file Form 8863?
Generally yes, you or your dependent must have received a Form 1098-T from an eligible institution, though the instructions describe limited exceptions. Keep records of what you actually paid, since the 1098-T amounts do not always match.
What expenses count for the credits?
Tuition and required enrollment fees count for both credits. The American opportunity credit also allows required course materials such as books and supplies. Room, board, and transportation do not qualify for either credit.