[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302066-105":53,"doc-detail-302066-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-8863-education-credits","Form 8863 - Education Credits","","Form 8863 (2015) provides instructions and worksheet lines for calculating education tax credits, including the refundable American Opportunity Credit and nonrefundable education credits. It guides filers through Part III student and educational institution information, then computes credit eligibility using income thresholds, credit-limit steps, and required inputs from Form 1040/1040A. 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is Form 8863 used for in 2015?","Question",{"text":108,"@type":109},"Form 8863 is used to calculate education tax credits, including the refundable American Opportunity Credit and nonrefundable education credits, based on student and institution details and income thresholds.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the refundable American Opportunity Credit calculated?",{"text":113,"@type":109},"The form multiplies line 7 by 40% and places the result on the Refundable American Opportunity Credit line, then directs where it flows on Form 1040 or Form 1040A.",{"name":115,"@type":106,"acceptedAnswer":116},"What information is required in Part III?",{"text":117,"@type":109},"Part III collects student name, student Social Security number, and educational institution information, including whether Form 1098-T was received and related institution 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\u003Cbr>▶Attach to Form 1040 or Form 1040A.  \u003Cbr>▶Information about Form 8863 and its separate instructions is at www.irs.gov/form8863.   |  | OMB No.1545-0074   |  |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  |  | 2015  \u003Cbr>Attachment  \u003Cbr>Sequence No.50   |  |  |\n| Name(s)shown on return   |  | Your social security number   |  |  |  |\n|  |  |  |  |  |  |\n\nComplete a separate Part IIl on page 2 for each student for whom you are claiming either creditbefore you complete Parts l and Il.  \n# Refundable American Opportunity Credit\n\nPartl  \n1  \n1 After completing Part Ⅲ for each student,enter the total of allamounts from all Parts IⅢ,line 30  \n2 Enter:$180,000 if married filing jointly;$90,000 if single,head of  \n2  \nhousehold,or qualifying widow(er).··...·..·...  \n3 Enter the amount from Form 1040,line 38,or Form 1040A,line 22.If you  \nare filing Form 2555,2555-EZ,or 4563,or you are excluding income from  \n3  \nPuerto Rico,see Pub.970 for the amount to enter ..·...·.  \n4 Subtract line 3 from ine 2.If zero or less,stop;you cannot take any  \n4  \neducation credit .·················.  \n5 Enter:$20,000 if married filing jointly;$10,000 if single,head of household,  \n5  \nor qualifying widow(er)  ·············  \n6 If line 4 is:  \n·Equal to or more than line 5,enter 1.000 on line 6.......  \n.  ..  ..  \n6  \n·Less than line 5,divide line 4 by line 5.Enter the result as a decimal (rounded to  \n·  \nat least three places)  .·..........·...  \n7 Multiply line 1 by line 6.Caution:If you were under age 24 at the end of the year and meet  \nthe conditions described in the instructions,you cannot take the refundable American opportunity  \n7  \ncredit;skip line 8,enter the amount from line 7 on line 9,and check this box   .  ..  .  ▶  \n8 Refundable American opportunity credit.Multiply line 7 by 40%(.40).Enter the amount here and  \n8  \non Form 1040,line 68,or Form 1040A,line 44.Then go to line 9 below..  ..  .  .  \nPart Il Nonrefundable Education Credits  \n9 Subtract line 8 from line 7.Enter here and on line 2 of the Credit Limit Worksheet (see instructions)  \n9  \n10 After completing PartⅢ for each student,enter the total of all amounts from all Parts ⅢI line 31.If  \nzero,skip lines 11 through 17,enter -0-on line 18,and go to line 19 .........  \n10  \n11  \n11 Enter the smaller of line 10 or$10,000 .·.··...·...·..  \n12  \n12 Multiply lne 11 by 20%(.20)  ..............  \n13 Enter:$130,000 if married filing jointly;$65,000 if single,head of  \nhousehold,or qualifying widow(er)  ..··.   ·...·..  \n13  \n14 Enter the amount from Form 1040,line 38,or Form 1040A,line 22.If you  \nare filing Form 2555,2555-EZ,or 4563,or you are excluding income from  \nPuerto Rico,see Pub.970 for the amount to enter ........  \n14  \n15 Subtract line 14 from line 13.If zero or less,skip lines 16 and 17,enter -0-  \n15  \non line 18,and go to line 19 ...............  \n16 Enter:$20,000 if married filing jointly;$10,000 if single,head of household,  \n16  \nor qualifying widow(er)  ·············.  \n17 If line 15 is:  \n●Equal to or more than line 16,enter 1.000 on line 17 and go to line 18  \n·Less than line 16,divide line 15 by line 16.Enter the result as a decimal (rounded to at least three  \n17  \nplaces)...............  \n18 Multiply line 12 by line 17.Enter here and on line 1 of the Credit Limit Worksheet (see instructions)▶  \n18  \n19 Nonrefundable education credits.Enter the amount from line 7 of the Credit Limit Worksheet (see  \ninstructions)here and on Form 1040,line 50,or Form 1040A,line 33..  \n19  \nForm 8863(2015)  \nFor Paperwork Reduction Act Notice,see your tax return instructions.  \nCat.No.25379M  \nName(s)shown on returnYour social security numberComplete Part IIl for each student for whom you are claiming either the Americanopportunity credit or lifetime learning credit.Use additional copies of page 2as needed foreach studen","cbCais4SocDrbvmf","https://ap.wps.com/l/cbCais4SocDrbvmf","pdf",125416,"English","# Refundable American Opportunity Credit\n## Part I\n## Part II Nonrefundable Education Credits\n## Part III Student and Educational Institution Information","[{\"question\":\"What is Form 8863 used for in 2015?\",\"answer\":\"Form 8863 is used to calculate education tax credits, including the refundable American Opportunity Credit and nonrefundable education credits, based on student and institution details and income thresholds.\"},{\"question\":\"How is the refundable American Opportunity Credit calculated?\",\"answer\":\"The form multiplies line 7 by 40% and places the result on the Refundable American Opportunity Credit line, then directs where it flows on Form 1040 or Form 1040A.\"},{\"question\":\"What information is required in Part III?\",\"answer\":\"Part III collects student name, student Social Security number, and educational institution information, including whether Form 1098-T was received and related institution details.\"}]","Form 8863 - Education Credits | PDF",1789788685]