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Form 8863: Education Credits (American Opportunity and Lifetime Learning Credits) - Page 1
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Form 8863: Education Credits (American Opportunity and Lifetime Learning Credits)

Claims the American Opportunity Tax Credit or the Lifetime Learning Credit for qualified college tuition and related expenses for you, your spouse or a dependent.

2025 version
Source: Internal Revenue Service (IRS)
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Instructions for filling out Form 8863: Education Credits (American Opportunity and Lifetime Learning Credits)

This template is used for official filing and documentation. Below are detailed instructions for completing, requirement details, and submission rules.

Who needs to fill out this document?

This form is designed for use by legal entities, individuals, or authorized representatives in the following cases:

  • College students and their parents.
  • Adults taking courses to improve job skills.
  • Graduate students paying tuition.

What you will need before starting

Before filling out the interactive form, prepare the following details and documents:

1. Form 1098-TTuition statement from the school, with its EIN.
2. Expense recordsReceipts for tuition, required fees and course materials.
3. Student informationName, SSN and enrollment details for each student.
4. ScholarshipsTax-free grants and scholarships, which reduce qualified expenses.

Step-by-step filling process

  1. Complete Part III for each student: School information, enrollment and eligibility questions.
  2. Choose the credit: AOTC for the first four years of college; LLC for any postsecondary or job-skill courses.
  3. Calculate refundable and nonrefundable parts: Parts I and II apply income limits.
  4. Attach to Form 1040: Carry amounts to Form 1040 and Schedule 3.

Frequently Asked Questions (FAQ)

How much are the credits worth?

AOTC is up to $2,500 per eligible student, with up to $1,000 refundable. LLC is up to $2,000 per return.

Can I claim both for the same student?

No, not in the same year. You can claim AOTC for one student and LLC for another.

Are there income limits?

Yes. Both credits phase out at higher modified AGI levels; see the form instructions for the current amounts.

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