Fill out 8863 (Education Credits) online
Form 8863 is used to claim the American Opportunity Credit and the Lifetime Learning Credit, two tax credits for qualified education expenses. The American Opportunity Credit is worth up to $2,500 per eligible student for the first four years of postsecondary education, while the Lifetime Learning Credit provides up to $2,000 per return for any level of postsecondary education or courses to improve job skills.
How to fill out 8863 (Education Credits)
Determine eligibility for each student
For each student, decide whether to claim the American Opportunity Credit (first 4 years of postsecondary education, at least half-time enrollment) or the Lifetime Learning Credit (any postsecondary education level, no enrollment minimum). You cannot claim both credits for the same student.
Complete Part III for each student
Enter the student's name, SSN, the institution's EIN (from Form 1098-T), and qualified expenses paid. Indicate whether the student completed the first four years of postsecondary education and whether the credit has been claimed for four prior years.
Calculate the tentative American Opportunity Credit (Part I)
For each student eligible for the American Opportunity Credit, enter adjusted qualified expenses (up to $4,000). The credit is 100% of the first $2,000 plus 25% of the next $2,000, for a maximum of $2,500 per student.
Calculate the Lifetime Learning Credit (Part II)
Add up all qualified expenses for students claimed under the Lifetime Learning Credit (combined, not per student). The credit is 20% of expenses up to $10,000, for a maximum of $2,000 per return.
Apply income phase-out limits
Both credits phase out at higher income levels. Use Part I (lines 5-9) for the American Opportunity Credit phase-out and Part II (lines 10-18) for the Lifetime Learning Credit phase-out. Check the form instructions for current income thresholds.
Transfer totals to your return
Enter the nonrefundable portion of your education credits on Schedule 3. If eligible, the refundable portion (40% of the American Opportunity Credit) goes on Form 1040, line 29.
About 8863 (Education Credits)
Who needs this form
Taxpayers who paid qualified tuition and related expenses for themselves, a spouse, or a dependent enrolled at an eligible educational institution. You must have received Form 1098-T from the institution.
Where to submit
Attach Form 8863 to your Form 1040 or 1040-SR and file by the tax return deadline. The credit amount flows to Schedule 3 (Additional Credits and Payments), line 3.
Source and content freshness
- Reviewed: 2026-02-24
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Claiming the American Opportunity Credit for more than four tax years per student
- Not reducing qualified expenses by scholarships, grants, or other tax-free education benefits
- Failing to include the institution's EIN and your 1098-T information in Part III
- Claiming both credits for the same student in the same year (you must choose one per student)
Frequently asked questions
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Can I claim an education credit if I received a scholarship?
Yes, but you must reduce your qualified expenses by the amount of any tax-free scholarship, grant, or employer-provided educational assistance. Only the expenses you actually paid out of pocket (or with loans) count toward the credit. For example, if tuition was $10,000 and you received a $6,000 scholarship, your qualified expenses for the credit are $4,000.
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