Instructions for Form 8863 - Education Credits (American Opportunity and Lifetime Learning Credits)

Sep 19, 2026

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Instructions for Form 8863 (2025) explain how to calculate and claim U.S. education credits: the American opportunity credit and the lifetime learning credit. The guidance covers eligibility limits based on modified adjusted gross income, requirements tied to Form 1098-T, timing steps when 1098-T is not received, and documentation support for qualified tuition and related expenses. It also highlights cautions, including providing the school’s EIN for the American opportunity credit, TIN timing rules, and when Form 8862 may be required after disallowance.

LanguageEnglish

CategoryForms

FormatPDF

Pages9

Reading Time3 min

AccessFree to download

Future Developments

Reminders

MAGI limits

Form 1098-T requirement

Required steps when 1098-T is missing

Cautions and limitations

General Instructions

Purpose of Form 8863

Refundable vs. nonrefundable credits

Table 1 comparison of 2025 credits

2025 Instructions for Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8863 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form8863](Form8863.)[.](Form8863.) Reminders Limits on modified adjusted gross income (MAGI). The lifetime learning credit and the American opportunity credit MAGI limits are $180,000 if you’re married filing jointly ($90,000 if you’re filing single, head of household, or qualifying surviving spouse) . See Table 1 and the instructions for line 3 or line 14. Form 1098-T requirement. To be eligible to claim the American opportunity credit or the lifetime learning credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement, from an eligible educational institution, whether domestic or foreign. However, you may claim one of these education benefits if the student doesn’t receive a Form 1098-T because the student’s educational institution isn’t required to furnish a Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has certain qualified education expenses paid entirely with scholarships, has certain qualified education expenses paid under a formal billing arrangement, or is enrolled only in courses for which no academic credit is awarded) . If a student’s educational institution isn’t required to provide a Form 1098-T to the student, you may claim one of these education benefits without a Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses. You may also claim one of these educational benefits if the student attended an eligible educational institution required to furnish Form 1098-T but the student doesn’t receive Form 1098-T before you file your tax return (for example, if the institution is otherwise required to furnish the Form 1098-T and doesn’t furnish it or refuses to do so) and you take the following required steps: After January 31, 2026, but before you file the return, you or the student must request that the educational institution furnish a Form 1098-T. You must fully cooperate with the educational institution’s efforts to gather the information needed to furnish the Form 1098-T. You must also otherwise qualify for the benefit, be able to demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and substantiate the payment of qualified tuition and related expenses. The amount of qualified tuition and related expenses reported on Form 1098-T may not reflect the total amount of the qualified tuition and related expenses paid during the year for which you may claim an education tax credit. You may include qualified tuition and related expenses that are not reported on Form 1098-T when claiming oneof the related credits if you can substantiate payment of these expenses. You may not include expenses paid on the Form 1098-T that have been paid by qualified scholarships, including those that were not processed by the universities. Caution: To claim the American opportunity credit, you must provide the educational institution’s employer identification number (EIN) on your Form 8863. You should be able to get this information from Form 1098-T orthe educational institution. Ban on claiming the American opportunity credit. If you claim the American opportunity credit even though you’re not eligible, you may be banned from claiming the credit depending on your conduct. See the Caution statement under American Opportunity Credit, later. Taxpayer identification number (TIN) needed by due dat

FAQs

What are the two education credits covered by Form 8863 for 2025?

Form 8863 covers the American opportunity credit and the lifetime learning credit. For 2025, the American opportunity credit may be refundable, while the lifetime learning credit is nonrefundable.

What MAGI limits apply to the lifetime learning credit and the American opportunity credit?

The lifetime learning credit and the American opportunity credit MAGI limits are $180,000 if filing married filing jointly, and $90,000 for single, head of household, or qualifying surviving spouse.

When can a taxpayer claim these education benefits without receiving Form 1098-T?

A taxpayer may claim the benefits without Form 1098-T if the school isn’t required to furnish it and the taxpayer otherwise qualifies and can demonstrate enrollment and substantiate qualified tuition and related expenses. If the school is required but doesn’t provide it before filing, the taxpayer or student must request Form 1098-T after January 31, 2026 but before filing the return and complete the required cooperation and substantiation steps.

Sep 19, 2026

Upload by Jacob