Form 8863 - Education Credits (American Opportunity and Lifetime Learning Credits) - Attach to Form 1040 or 1040-SR

Sep 19, 2026

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Form 8863 is used to claim Education Credits, including the American Opportunity Credit and the Lifetime Learning Credit. It instructs taxpayers to attach the form to Form 1040 or 1040-SR and to follow Part I for refundable calculations and Part II for student and educational institution details. The form includes step-by-step line instructions, filing status thresholds, and guidance on when credits are limited or cannot be taken, plus references for additional computation worksheets and schedules.

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Education Credits (American Opportunity and Lifetime Learning Credits)

Part I - Refundable American Opportunity Credit

Part II - Student and Educational Institution Information

Nonrefundable Education Credits (Part II continuation)

| Fom
8863
Department of the Treasury
nternal Revenue Service | Education Credits
(American Opportunity and Lifetime Learning Credits)
Attach to Form 1040 or 1040-SR.
Go to www.irs.gov/Form8863 for instructions and the latest information. | | OMBNo.1545-0074 | | | | --- | --- | --- | --- | --- | --- | | | | | Attachment
Sequence No.50 | | | | Name(s)shown on return | | Your social security number | | | | | | | | | | | Caution:Complete a separate Part ⅢI on page 2 for each student for whom you're claiming either credit before youcomplete Parts land II. Partl Refundable American Opportunity Credit 1 1 After completing Part IIl for each student,enter the total of all amounts from all Parts III,line 30 .. 2 Enter $180,000 if married filing jointly;or $90,000 if single,head of household, 2 or qualifying surviving spouse.·············· 3 Enter the amount from Form 1040 or 1040-SR,line 11b.But if you're filing Form 2555 or 4563,or you're excluding income from Puerto Rico,see Pub. 3 970 for the amount to enter instead .............. 4 Subtract line 3 from line 2.If zero or less,stop;you can't take any education 4 credit .······················ 5 Enter $20,000 if married filing jointly;or $10,000 if single,head of household, 5 or qualifying surviving spouse.·········· 6 If line 4 is: ●Equal to or more than line5,enter 1.000 on line 6;or ·Less than line 5,divide line 4 by line 5.Enter the resultas a decimal (rounded to at least 6 three places). 7 Multiply line 1 by line 6.Caution:If you were under age 24 at the end of the year and meet the conditions described in the instructions,you can't take the refundable American opportunity credit; skip line 8,enter the amount from line 7 on line 9,and check this box ......·...□ 7 8 Refundable American opportunity credit.Multiply line 7 by 40%(0.40).Enter the amount here and 8 on Form 1040 or 1040-SR,line 29.Then go to line 9 below.............. # Part II I Nonrefundable Education Credits 9 Subtract line 8 from line 7.Enter here and on line 2 of the Credit Limit Worksheet.See instructions. 9 10 After completing Part ⅢI for each student,enter the total of all amounts from all Parts Ⅲ,line 31.If 10 zero,skip lines 11 through 17,enter -0-on line 18,and go to line 19 .········· 11 11 Enter the smaller of line 10 or$10,000 ......... ··· ·· 12 12 Multiply line 11 by 20%(0.20)........... ····. 13 Enter $180,000 if married filing jointly;or $90,000 if single,head of household, 13 or qualifying surviving spouse.·············· 14 Enter the amount from Form 1040 or 1040-SR,line 11b.But if you're iling Form 2555 or 4563,or you're excluding income from Puerto Rico,see Pub. 970 for the amount to enter instead .............. 14 15 Subtract line 14 from line 13.If zero or less,skip lines 16 and 17,enter-0-on 15 line 18,and go to line 19 ....·.......... 16 Enter $20,000 if married filing jointly;or $10,000 if single,head of household, 16 or qualifying surviving spouse. ······· 17 If line 15 is: ·Equal to or more than line 16,enter 1.000 on line 17 and go to line 18;or ·Less than line 16,divide line 15 by line 16.Enter the result as a decimal (rounded to at 17 · least three places). 18 Multiply line 12 by line 17.Enter here and on line 1 of the Credit Limit Worksheet.Seeinstructions 18 19 Nonrefundable education credits.Enter the amount from line 7 of the Credit Limit Worksheet (see 19 instructions)here and on Schedule 3(Form 1040),line 3 . For Paperwork Reduction Act Notice,see your tax return instructions. Form 8863(2025)Created 9/23/25 Cat.No.25379M Page2 Fom 8863(2025) | Name(s)shown on return | Your social security number | | | | --- | --- | --- | --- | | | | | | Caution:Complete Part II for each student for whom you're claiming either the American opportunity credit or lifetimelearni

FAQs

What credits can be claimed on Form 8863?

Form 8863 is for Education Credits, including the American Opportunity Credit and the Lifetime Learning Credit.

Where must Form 8863 be attached?

Attach Form 8863 to Form 1040 or Form 1040-SR.

What does Part II require for each student?

Part II collects student information and educational institution details, including whether the student received Form 1098-T and institution identifiers.

Sep 19, 2026

Upload by James