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Qualified Education Expenses Worksheet

If you meet these conditions, check the box next to line 13,

skip line 14, and enter the amount from line 13 on line 15.

for Part II, Line 3, Column (c)

See Qualified Education Expenses, earlier, before completing.

Earned income. Examples of earned income include wages,

salaries, tips, and other taxable employee pay; net earnings

(Do a separate worksheet for each student)

from self-employment; and gross income received as a

statutory employee. Statutory employees include full-time life

1. Total qualified education expenses . . . . . . . .

insurance agents, certain agent or commission drivers and

2. Less adjustments:

traveling salespersons, and certain homeworkers.

a. Tax-free educational

Support. Your support includes all amounts spent to provide

assistance . . . . . . . . . . . .

you with food, lodging, clothing, education, medical and dental

b. Refunds of qualified

care, recreation, transportation, and similar necessities. To

education expenses paid in

figure your support, count support provided by you, your

2011 . . . . . . . . . . . . . . . .

parents, and others. However, a scholarship received by you is

not considered support if you were a full-time student (defined

3. Total adjustments (add lines 2a and 2b) . . . . .

below) for 2011.

4. Adjusted qualified education expenses.

Full-time student. You were a full-time student for 2011 if

Subtract line 3 from line 1. Enter here and on

during any part of any 5 calendar months during the year you

Form 8863, Part II, column (c). If zero or less,

were enrolled as a full-time student at an eligible educational

enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . .

institution (defined earlier), or took a full-time, on-farm training

course given by such an institution or by a state, county, or

local government agency.

Part III

Part IV

Refundable American Opportunity Credit

Nonrefundable Education Credits

Line 13

Line 16

If you were under age 24 at the end of 2011 and the conditions

listed below apply to you, you cannot claim any part of the

Enter your tentative lifetime learning credit from Part II, line 6,

American opportunity credit as a refundable credit on your tax

and go to line 17.

Note. If you are claiming only the American opportunity credit,

return. Instead, your allowed credit, which is figured in Part IV,

will be used to reduce your tax as a nonrefundable credit only.

you will not have an entry on this line. Instead, enter the amount

from line 15 on line 6 of the Credit Limit Worksheet below.

You do not qualify for a refund if 1 (a, b, or c), 2, and 3

below apply to you.

Line 22

You will have an amount on line 22 if you are claiming the

1. You were:

lifetime learning credit. Enter this amount on line 1 of the Credit

a. Under age 18 at the end of 2011, or

Limit Worksheet below.

b. Age 18 at the end of 2011 and your earned income

Line 23

(defined later) was less than one-half of your support

(defined later), or

Complete the credit limit worksheet to figure your

nonrefundable education credit.

c. Over age 18 and under age 24 at the end of 2011 and a

full time student (defined later) and your earned income

(defined later) was less than one-half of your support

(defined later).

2. At least one of your parents was alive at the end of 2011.

3. You are not filing a joint return for 2011.

Credit Limit Worksheet—Form 8863, Line 23

Nonrefundable lifetime learning credit

1. Enter the amount from Form 8863, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Form 1040, line 46, or Form 1040A, line 28 . . . . . . . . . . . . .

3. Enter the total, if any, of your credits from:

}

•

Form 1040, lines 47, 48, and the amount from Schedule R entered on line 53

•

Form 1040A, lines 29 and 30

4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Nonrefundable lifetime learning credit. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . 5.

Nonrefundable American opportunity credit

6. Enter the amount from Form 8863, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Enter the amount from Form 1040, line 46, or Form 1040A, line 28 . . . . . . . . . . . . .

8. Enter the total, if any, of your credits from:

}

•

Form 1040, lines 47, 48, and the amount from Schedule R entered on line 53,

and the amount from line 5 above

•

Form 1040A, lines 29 and 30, and the amount from line 5 above

9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Nonrefundable American opportunity credit. Enter the smaller of line 6 or line 9 . . . . . . . . . . . . . . . . . . . . 10.

11. Nonrefundable education credits. Add line 5 and line 10. Enter here and on Form 8863, line 23 . . . . . . . . . . 11.

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Instructions for Form 8863 (2011)