[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302068-105":3,"detail-sidebar-cat-1-en-105":84,"doc-detail-302068-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":77,"head_meta":79,"extra_data":81,"updated_unix":83},105,"en","form-8863-k-2025-kentucky-education-tuition-tax-credit","FORM 8863-K (2025) - Kentucky Education Tuition Tax Credit","","FORM 8863-K (2025) provides Kentucky taxpayers instructions for claiming the Kentucky Education Tuition Tax Credit. It requires verifying eligibility for qualified expenses paid to eligible Kentucky undergraduate institutions and matching Kentucky filing status. 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If you are not eligible for the Federal Education Credits, you cannot take this Kentucky credit.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What conditions must you satisfy in Part I to qualify for the credit?",{"text":67,"@type":63},"You must confirm the expenses are for an eligible educational institution located in Kentucky and for undergraduate studies. You must also confirm your Kentucky filing status is single, married filing separately on a combined return, or married filing joint return; otherwise you stop and do not qualify.",{"name":69,"@type":60,"acceptedAnswer":70},"How are American Opportunity Credit amounts calculated in Part II?",{"text":71,"@type":63},"Part II lists qualified expenses per student, applies the required subtraction from qualified expenses, multiplies by 25%, and then applies the additional $2,000 rule. It then totals the result and uses the decimal amount from federal Form 8863 to compute the tentative credit with applicable limits.",{"name":73,"@type":60,"acceptedAnswer":74},"How are Lifetime Learning Credit amounts calculated in Part III?",{"text":75,"@type":63},"Part III totals qualified expenses listed for students, limits the total to the smaller of the computed amount or $10,000, multiplies by 20%, and then uses the decimal amount from federal Form 8863 to compute the tentative Lifetime Learning Credit, subject to the federal credit limit.","https://schema.org",{"og:url":32,"og:type":78,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":80,"canonical":32},"index,follow",{"doc_id":82,"site_id":7},302068,1790349335,{"code":4,"msg":85,"data":86},"success",[87,92,97,102,107,112,116,121,126],{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},11,"Presentations",90,"presentations",{"id":93,"doc_module":22,"doc_module_name":25,"category_name":94,"show_sort_weight":95,"slug":96},12,"Resumes",80,"resumes",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},14,"Invoices",70,"invoices",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},15,"Posters",60,"posters",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},16,"Social Media",50,"social-media",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":114,"slug":115},17,40,"forms",{"id":117,"doc_module":22,"doc_module_name":25,"category_name":118,"show_sort_weight":119,"slug":120},18,"Letters",30,"letters",{"id":122,"doc_module":22,"doc_module_name":25,"category_name":123,"show_sort_weight":124,"slug":125},21,"Paper Templates",5,"papers-templates",{"id":127,"doc_module":22,"doc_module_name":25,"category_name":128,"show_sort_weight":4,"slug":129},158,"General","general-158",{"code":4,"msg":85,"data":131},{"doc_id":82,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":22,"category_id":113,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":26},5909887256941,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","| 8863-K\u003Cbr>Commonwealth of Kentucky\u003Cbr>Department of Revenue | KENTUCKY EDUCATION TUITION TAX CREDIT\u003Cbr>􀃇 Enclose with Form 740 or Form 740-NP | 2025 |\n| --- | --- | --- |\n\nFORM  \n\n| Enter name(s) as shown on Form 740 or Form 740-NP, page 1. |  | Your Social Security Number |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n\nCaution: You cannot take the 2025 Kentucky Education Tuition Tax Credit if you are not eligible for the Federal Education Credits. You must attach the federal Form 8863.  \nCarryforward Information: If you have an unused credit from prior year(s), complete Part V to determine your carryforward amount. You must have completed Form 8863-K in prior years to claim any allowable unused credit carryforward.  \nPART I—Qualifications  \n• Are all expenses claimed on this form for an eligible educational institution  \nlocated within the Commonwealth of Kentucky (Kentucky institution)?..........................................................  \n• Are all of the expenses claimed on this form for undergraduate studies? ......................................................  \n• Is your Kentucky filing status single; married filing separately on a combined return;  \nor married filing a joint return? ........................................................................................................................ If you answered “No” to any of these questions above, STOP, you do not qualify for this credit.  \nIf you answered “Yes” to all questions above, go to Part II.  \nYes No  \n\n|  |  |\n| --- | --- |\n|  |  |\n|  |  |\n\n\n| PART II—American Opportunity Credit (List only expenses for undergraduate studies from Kentucky institutions) |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| 1\u003Cbr>a Student Name\u003Cbr>SSN | (c) Qualified Expenses (see instructions) . Do not enter more than $4,000 for each student. | (d) Subtract $2,000 from column (c); if zero or less enter-0- | (e) Multiply column (d) by 25%( .25) |  | (f) If column (d) is zero enter the amount from column (c); otherwise, add $2,000 to column (e) and enter result |  |\n|  | .00 | .00 | .00 |  | .00 |  |\n|  |  |  |  |  |  |  |\n| b Institution Name and Address |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n| a Student Name\u003Cbr>SSN | (c) Qualified Expenses (see instructions) . Do not enter more than $4,000 for each student. | (d) Subtract $2,000 from column (c); if zero or less enter-0- | (e) Multiply column (d) by 25%( .25) |  | (f) If column (d) is zero enter the amount from column (c); otherwise, add $2,000 to column (e) and enter result |  |\n|  | .00 | .00 | .00 |  | .00 |  |\n|  |  |  |  |  |  |  |\n| b Institution Name and Address |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n| 2 Add the amounts on line 1, column (f) . ....................................................................................................\u003Cbr>3 Enter the decimal amount from line 6 of the federal Form 8863. If this line is blank, enter-0-and go to line 4; you cannot take any American Opportunity Credit ..............................................................\u003Cbr>4 Tentative American Opportunity Credit. Multiply line 2 by line 3 and enter here (Note: The result on line 4 cannot exceed the amount of the federal Form 8863, line 7) . If you are taking the Lifetime Learning Credit for another student, complete Part III; otherwise, enter amount\u003Cbr>from line 4 on line 11 ............................................................................................................................... |  |  |  | 2 |  | 00 |\n|  |  |  |  | 3 | • |  |\n|  |  |  |  | 4 |  |  |\n|  |  |  |  |  |  | 00 |\n\n 250026 42A740-S24 (10-25) Page 1 of 4   \n\n| FORM 8863-K (2025) |  | Page 2 of 4 |\n| --- | --- | --- |\n\nPART III—Lifetime Learning Credit (List only expenses for undergraduate studies from Kentucky institutions)  \n\n| 5 | (a) Student Name ","cbCaiuRRtjmqaH1X","https://ap.wps.com/l/cbCaiuRRtjmqaH1X","pdf",254328,"English","# PART I—Qualifications\n## PART II—American Opportunity Credit\n## PART III—Lifetime Learning Credit\n# PART IV—Allowable Education Credits","[{\"question\":\"Who must attach federal Form 8863 to claim the Kentucky Education Tuition Tax Credit for 2025?\",\"answer\":\"You must attach the federal Form 8863 to claim the 2025 Kentucky Education Tuition Tax Credit. If you are not eligible for the Federal Education Credits, you cannot take this Kentucky credit.\"},{\"question\":\"What conditions must you satisfy in Part I to qualify for the credit?\",\"answer\":\"You must confirm the expenses are for an eligible educational institution located in Kentucky and for undergraduate studies. You must also confirm your Kentucky filing status is single, married filing separately on a combined return, or married filing joint return; otherwise you stop and do not qualify.\"},{\"question\":\"How are American Opportunity Credit amounts calculated in Part II?\",\"answer\":\"Part II lists qualified expenses per student, applies the required subtraction from qualified expenses, multiplies by 25%, and then applies the additional $2,000 rule. It then totals the result and uses the decimal amount from federal Form 8863 to compute the tentative credit with applicable limits.\"},{\"question\":\"How are Lifetime Learning Credit amounts calculated in Part III?\",\"answer\":\"Part III totals qualified expenses listed for students, limits the total to the smaller of the computed amount or $10,000, multiplies by 20%, and then uses the decimal amount from federal Form 8863 to compute the tentative Lifetime Learning Credit, subject to the federal credit limit.\"}]","FORM 8863-K (2025) - Kentucky Education Tuition Tax Credit | PDF",1789788692]