Fill out Form 8863 online

Who uses Form 8863

• People claiming an education credit for themselves, their spouse or a dependent they claim on their return who was a student at an eligible postsecondary school in 2025
• Parents who claim a student as a dependent, since only the person who claims the student can take the credit
• Students who are not claimed as a dependent on anyone else's return
• People taking courses to get or improve job skills, who may qualify for the lifetime learning credit

Before you start

• Form 1098-T from each school for 2025, and any 2024 Form 1098-T from the school with box 7 checked
• Records of the tuition, fees and course materials actually paid in 2025, since box 1 of Form 1098-T may not match what you paid
• Amounts that reduce your expenses: the tax-free part of scholarships and grants (including Pell grants), tax-free employer-provided educational assistance, veterans' educational assistance, and refunds of qualified expenses
• Each school's name, address and employer identification number (EIN)
• The student's name and social security number (or other TIN) exactly as shown on your return
• Your Form 1040 or 1040-SR, with the amounts on line 11b and line 18, and Schedule 3 (Form 1040) if you claim other credits there

How to fill out Form 8863

1. 1

   Page 1 heading, and start with Part III

   Enter the name or names and social security number shown on your tax return at the top of both pages. The form tells you to complete a separate Part III on page 2 for each student before you fill in Parts I and II, so use one copy of page 2 per student.

2. 2

   Part III, lines 20 to 22: the student and the school

   Lines 20 and 21 are the student's name and social security number as shown on page 1 of your return. On line 22, column (a) is the first school and column (b) a second one, if any. For each school, enter its name and its address in (1), answer in (2) whether the student received Form 1098-T from it for 2025, answer in (3) whether the student received a 2024 Form 1098-T from it with box 7 checked, and enter the school's EIN in (4) if you are claiming the American opportunity credit or answered Yes in (2) or (3). For a foreign address, do not abbreviate the country name. If the student went to more than two schools, attach another page 2 filled in only through line 22.

3. 3

   Part III, lines 23 to 26: can this student get the American opportunity credit?

   Line 23 asks whether the American opportunity credit was already claimed for this student for any 4 earlier tax years. Line 24 asks whether the student was enrolled at least half-time, for at least one academic period that began (or is treated as having begun) in 2025, at an eligible school in a program leading to a degree, certificate or other recognized credential. Line 25 asks whether the student finished the first 4 years of postsecondary education before 2025, and line 26 asks about a felony conviction for possessing or distributing a controlled substance before the end of 2025. Each answer tells you where to go next. An answer that rules out the American opportunity credit sends you to line 31, the lifetime learning credit line; if no answer rules it out, you complete lines 27 to 30.

4. 4

   Part III, lines 27 to 31: the student's expenses

   Figure the student's adjusted qualified education expenses with the worksheet in the instructions: the expenses paid in 2025, less tax-free educational assistance and refunds. For the American opportunity credit, enter them on line 27, up to the limit printed on that line, and work through lines 28 to 30. For the lifetime learning credit, enter them on line 31 instead. Fill in either lines 27 to 30 or line 31 for a student, never both.

5. 5

   Part I, lines 1 to 8: the refundable American opportunity credit

   Line 1 is the total of line 30 from every Part III. Lines 2 to 6 reduce the credit based on your income: lines 2 and 5 are printed amounts for your filing status, and line 3 is your Form 1040 or 1040-SR, line 11b (see Pub. 970 if you file Form 2555 or 4563 or exclude income from Puerto Rico). If line 4 is zero or less, the form says to stop: you can't take any education credit. Line 7 multiplies line 1 by line 6. If you were under age 24 at the end of 2025 and the conditions in the line 7 instructions apply to you, check the box, skip line 8 and enter the line 7 amount on line 9. Otherwise, line 8 is 40% of line 7; enter it there and on Form 1040 or 1040-SR, line 29.

6. 6

   Part II, lines 9 to 19: the nonrefundable credits

   Line 9 is line 7 minus line 8. Line 10 is the total of line 31 from every Part III; if it is zero, skip lines 11 to 17 and enter -0- on line 18. Lines 11 and 12 figure 20% of your lifetime learning expenses, up to the limit printed on line 11, lines 13 to 17 apply the same income reduction as Part I, and line 18 multiplies line 12 by line 17. Copy line 18 and line 9 to lines 1 and 2 of the Credit Limit Worksheet in the instructions, then enter that worksheet's line 7 on line 19 and on Schedule 3 (Form 1040), line 3.

After you fill it out

Form 8863 is not filed by itself. It goes to the IRS as an attachment to your Form 1040 or 1040-SR, after you copy line 8 to Form 1040 or 1040-SR, line 29, and line 19 to Schedule 3 (Form 1040), line 3. On a paper return, place it behind the return in order of the Attachment Sequence No. (50 for this form), and check where to mail it in the Form 1040 instructions. The IRS says to keep copies of all documents you used to decide you qualify and to figure the credit.

Signing: Form 8863 has no signature line. You sign the Form 1040 or 1040-SR it is attached to, following that return's instructions.

Questions about Form 8863

Official information

• About Form 8863 (IRS)
• Instructions for Form 8863 (PDF)
• Education credits: AOTC and LLC (IRS)
• Publication 970, Tax Benefits for Education

Page text last reviewed November 7, 2026.

Related forms

• Form 1040U.S. Individual Income Tax Return
• Form 1040-SRU.S. Income Tax Return for Seniors
• Form 1040-XAmended U.S. Individual Income Tax Return