Internal Revenue Service (IRS) · United States (federal)
Form 8863: Education Credits (American Opportunity and Lifetime Learning Credits)
Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)
Fill in IRS Form 8863 to claim the American opportunity or lifetime learning credit. Part III per student, Form 1098-T details, school EIN and income limits.
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Form
8863
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Tax year 2025
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 8863 is for
Form 8863 claims the two federal education credits: the American opportunity credit (up to $2,500 per eligible student, up to 40% refundable) and the lifetime learning credit (up to $2,000 per return, nonrefundable). The PDF on irs.gov is the tax-year 2025 edition. The 2026 draft instructions on irs.gov say that from tax year 2026 you need a valid SSN to claim either credit, and a dependent student needs one too. Schools must send 2026 Forms 1098-T by February 1, 2027.
Form 8863 deadlines, 2027 filing season
Schools send 2026 Form 1098-T to students Source: irs.gov
File Form 8863 with your 2026 return Source: irs.gov
Extended 2026 return with Form 8863 Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
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Who files it
- Parents who paid college tuition for a dependent student
- Students who aren't claimed as a dependent on someone else's return
- Adults taking courses to get or improve job skills (lifetime learning credit)
- Married couples filing jointly with education costs for either spouse
What you need
- Form 1098-T from each school, or proof of enrollment and payment if the school isn't required to send one
- Receipts for tuition, required fees and, for the American opportunity credit, course materials
- Scholarship and grant amounts, which reduce qualified expenses
- The school's EIN (required for the American opportunity credit)
- Each student's name and SSN
- Your modified AGI
Line by line
How to fill out Form 8863
- 1
Part III first — one per student
Complete a separate Part III (page 2) for each student: name and SSN on lines 20–21, then the school's name, address, 1098-T answers and EIN on line 22.
- 2
Lines 23–26 — eligibility questions
Answer whether the American opportunity credit was already claimed for 4 years, half-time enrollment, completion of the first 4 years of postsecondary education, and any felony drug conviction. The answers decide which credit the student can get.
- 3
Lines 27–30 — American opportunity credit
Enter up to $4,000 of adjusted qualified expenses on line 27. The credit is 100% of the first $2,000 and 25% of the next $2,000.
- 4
Line 31 — lifetime learning expenses
For a student who doesn't qualify for (or isn't claiming) the American opportunity credit, enter adjusted qualified expenses on line 31 instead.
- 5
Part I — refundable part (lines 1–8)
Total line 30 from every Part III, apply the income phaseout, and take 40% as the refundable credit on line 8, which goes to Form 1040, line 29. Some filers under 24 must check the line 7 box and can't take the refundable part.
- 6
Part II — nonrefundable credits (lines 9–19)
The lifetime learning credit is 20% of up to $10,000 of expenses. After the phaseout and the Credit Limit Worksheet, line 19 goes to Schedule 3 (Form 1040), line 3.
Common Form 8863 mistakes
- Claiming both credits for the same student; you can claim both on one return, but not for the same student.
- Leaving out the school's EIN when claiming the American opportunity credit.
- Counting expenses paid with tax-free scholarships or grants as qualified expenses.
- Claiming a credit while filing married filing separately or while someone else claims you as a dependent.
- Claiming the American opportunity credit for a fifth year or after the student finished the first 4 years of college.
Where to send it
Attach Form 8863 to your Form 1040 or 1040-SR and file them together by April 15, 2027 for 2026 expenses (October 15, 2027 with an extension). Don't send it to the school. Paper return addresses: https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment. A paper return needs a handwritten signature.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 8863: questions people ask
Which year is this Form 8863 for?
The PDF on irs.gov today is for tax year 2025. A draft of the 2026 instructions is on irs.gov/draft-tax-forms; the final 2026 form usually appears in December or January.
What changes for 2026 returns?
The 2026 draft instructions say you must have a valid SSN, valid for employment and issued before the return's due date, to claim either credit. On a joint return only one spouse needs one; a dependent student must also have one.
Who claims the credit, the parent or the student?
If the parent claims the student as a dependent, only the parent can claim the credit, even for expenses the student or a relative paid. If no one claims the student, only the student can.
The school didn't send a Form 1098-T. Can I still claim it?
Sometimes. If the school isn't required to issue one, you can claim the credit with proof of enrollment and payment. If it should have, the instructions say to request it after the January 31 due date (February 1, 2027 for 2026) before you file.
What are the income limits?
No credit at a modified AGI of $90,000 or more ($180,000 or more married filing jointly). The credit phases out over the $10,000 ($20,000) range below those amounts.
What if a prior American opportunity credit was denied?
If it was denied or reduced for a reason other than a math or clerical error, attach Form 8862 the next year you claim it.