Form 8863 - Education Credits (American Opportunity, Hope, And Lifetime Learning Credits) - 2009 Page 2
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Form 8863 (2009)
Part IV
Refundable American Opportunity Credit
9
Enter the amount from line 2 .
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9
10
Enter: $180,000 if married filing jointly; $90,000 if single, head of
household, or qualifying widow(er)
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10
11
11
Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 .
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12
Subtract line 11 from line 10. If zero or less, stop; you cannot take any
education credit
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12
13
Enter: $20,000 if married filing jointly; $10,000 if single, head of household,
or qualifying widow(er)
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13
14
If line 12 is:
● Equal to or more than line 13, enter 1.000 on line 14 .
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14
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● Less than line 13, divide line 12 by line 13. Enter the result as a decimal (rounded to
at least three places)
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15
Multiply line 9 by line 14. Caution: If you were under age 24 at the end of the year and meet
the conditions on page 5 of the instructions, you cannot take the refundable American opportunity
credit. Skip line 16, enter the amount from line 15 on line 17, and check this box
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Refundable American opportunity credit. Multiply line 15 by 40% (.40). Enter the amount here and
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on Form 1040, line 66, or Form 1040A, line 43. Then go to line 17 below .
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16
Part V
Nonrefundable Education Credits
17
Subtract line 16 from line 15
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17
18
Add line 4 and line 8c. If you have no entry on these lines, skip lines 19 through 24, and enter the
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amount from line 17 on line 25 .
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19
Enter: $120,000 if married filing jointly; $60,000 if single, head of
household, or qualifying widow(er)
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19
20
20
Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 .
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21
Subtract line 20 from line 19. If zero or less, skip lines 22 and 23, and enter
zero on line 24 .
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21
22
Enter: $20,000 if married filing jointly; $10,000 if single, head of household,
or qualifying widow(er)
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22
23
If line 21 is:
● Equal to or more than line 22, enter the amount from line 18 on line 24 and go to line 25
● Less than line 22, divide line 21 by line 22. Enter the result as a decimal (rounded to at least three
places) .
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23
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24
Multiply line 18 by line 23
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24
25
Add line 17 and line 24. If zero, stop; you cannot take any nonrefundable education credit .
25
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26
Enter the amount from Form 1040, line 46, or Form 1040A, line 28 .
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26
27
Enter the total, if any, of your credits from:
● Form 1040, lines 47, 48, and the amount from Schedule R entered on line 53
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● Form 1040A, lines 29 and 30
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28
Subtract line 27 from line 26. If zero or less, stop; you cannot take any nonrefundable education
28
credit .
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29
Nonrefundable education credits. Enter the smaller of line 25 or line 28 here and on Form 1040,
line 49, or Form 1040A, line 31 .
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*If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter.
8863
Form
(2009)
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