Edit Form 8863 online free, or download the PDF
Education Tax Credit Form: Education Credits (American Opportunity and Lifetime Learning Credits)
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
Form 8863 in short
Form 8863 is used to claim the two federal education credits: the American opportunity credit and the lifetime learning credit. Both are based on qualified expenses paid to an eligible college, university or other postsecondary school. Page 2 is filled in once for each student. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | A taxpayer who paid qualified education expenses for themselves, a spouse, or a dependent they claim. If a student is claimed as a dependent, only the person claiming them can take the credit. You cannot claim either credit if your filing status is married filing separately or if you were a nonresident alien for part of the year without electing resident status. |
| Who receives it | The IRS, attached to your Form 1040 or 1040-SR. |
| Where to send it | Attach it to your Form 1040 or 1040-SR and file it with the return, by e-file or by mail to the address in the return instructions. |
| Deadline | Filed with your 2025 income tax return, which is generally due April 15, 2026, not counting extensions. The filer and student must have a taxpayer identification number by the return due date, including extensions. |
| Official links | Official page · Official PDF · Official instructions |
What changed
For 2025 the income limit for both credits is $180,000 for married filing jointly and $90,000 for other eligible filers, with the phase-out starting $20,000 or $10,000 below that. The 2026 Form 1040-ES says that from 2026 a valid SSN issued before the return due date is required for both credits.
How to fill out Form 8863, line by line
| Part III, lines 20 and 21 | Student name and SSN Enter them exactly as shown on page 1 of your return. Use a separate page 2 for each student, and complete it before Parts I and II. |
| Line 22 | Educational institution information Give the name and address of each school, whether the student got Form 1098-T for 2025 or for 2024 with box 7 checked, and the school's EIN. The EIN is required for the American opportunity credit and can be found on Form 1098-T. |
| Lines 23 to 26 | American opportunity credit eligibility questions If the credit was already claimed for 4 years, the student was not at least half-time in a degree or credential program, already finished 4 years of college before 2025, or has a felony drug conviction, go to line 31 instead. |
| Lines 27 to 30 | American opportunity credit per student Enter up to $4,000 of adjusted qualified expenses. The credit is 100% of the first $2,000 and 25% of the next $2,000, for up to $2,500 per student. |
| Line 31 | Lifetime learning credit expenses Use this line instead of lines 27 to 30 for a student who does not qualify for, or is not claiming, the American opportunity credit. One student cannot get both credits in the same year. |
| Part I, lines 1 to 8 | Refundable American opportunity credit Totals from all Parts III, reduced by the income phase-out. 40% may be refundable and goes on Form 1040, line 29, unless the under age 24 rule applies and you check the box on line 7. |
| Part II, lines 9 to 19 | Nonrefundable education credits The rest of the American opportunity credit plus the lifetime learning credit, which is 20% of up to $10,000 of expenses per return. The Credit Limit Worksheet caps it, and line 19 goes to Schedule 3 (Form 1040), line 3. |
Common mistakes to avoid
- Filling in Parts I and II before completing a Part III for each student.
- Leaving out the school's EIN when claiming the American opportunity credit. The instructions say it is required.
- Claiming both credits for the same student in the same year.
- Claiming the American opportunity credit for a fifth year, or after the student finished 4 years of postsecondary education before 2025.
- Both the parent and the student claiming a credit. If the student is claimed as a dependent, only the person claiming them can take it.
- Including expenses paid with tax-free scholarships or grants.
- Filing as married filing separately, which rules out both credits.
- Not attaching Form 8862 after an American opportunity credit was denied or reduced in an earlier year for reasons other than a math or clerical error.
Questions about Form 8863
What is the difference between the two education credits?
The American opportunity credit is up to $2,500 per eligible student, for the first 4 years of college, and 40% may be refundable. The lifetime learning credit is up to $2,000 per return, has no limit on years, and is nonrefundable.
Do I need Form 1098-T?
Generally yes. The instructions say the law requires that the student received Form 1098-T, with exceptions when the school is not required to send one, or when you asked the school for it after January 31, 2026, and did not get it.
Can my parents and I both claim a credit for my tuition?
No. If your parents claim you as a dependent, all your qualified expenses are treated as paid by them and only they can claim the credit. If no one claims you, only you can.
What counts as qualified expenses?
For the American opportunity credit, tuition, required fees and course materials. For the lifetime learning credit, tuition and fees required to be paid to the school, including amounts the school requires for course books, supplies and equipment.
Can I count spring tuition I paid in December?
Yes. For 2025, payments made in 2025 for academic periods starting in 2025 or in the first 3 months of 2026 can be used.
Why can I not get the refundable part?
If you were under 24 at the end of the year and meet the conditions in the instructions, you cannot take the refundable part. You check the box on line 7 and the whole amount is treated as nonrefundable.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.