Form 8863-K - Kentucky Education Tuition Tax Credit - 2013

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2013
8863-K
*1300030026*
42A740-S24
K
ENTUCKY
Department of Revenue
E
T
T
C
➤ Attach to Form 740 or Form 740-NP.
DUCATION
UITION
AX
REDIT
Enter name(s) as shown on Form 740 or Form 740-NP, page 1.
Your Social Security Number
If you have a credit carry forward from previous years, see Page 2, Part V.
Caution: Requirements for the 2013 Kentucky Education Tuition Tax Credit are different from the federal education
requirements. Please review instructions to determine if you meet the qualifications for this credit.
PART I—Qualifications
Yes
No
Are all expenses claimed on this form from an eligible educational
institution located within the Commonwealth of Kentucky (Kentucky institution)? ...............................
Are all of the expenses claimed on this form for undergraduate studies? ..............................................
Is your Kentucky filing status single; married filing separately on a combined return;
or married filing a joint return? ...................................................................................................................
If you answered “No” to any of these questions above, STOP, you do not qualify for this credit.
If you answered “Yes” to all questions above, go to Part II.
PART II—Hope Credit (List only expenses from Kentucky institutions.) See Instructions
1.
(c) Qualified Expenses
(d) Enter the smaller
(f) Enter one-half
(see instructions). Do not
(e) Add column (c)
of the amount in
of the amount in
(a) Student Name
enter more than $2,400
and column (d)
column (c) or $1,200
column (e)
SSN
for each student.
$
$
$
$
(b) Institution Name and Address
(c) Qualified Expenses
(d) Enter the smaller
(f) Enter one-half
(see instructions). Do not
(e) Add column (c)
of the amount in
of the amount in
(a) Student Name
enter more than $2,400
and column (d)
column (c) or $1,200
column (e)
SSN
for each student.
$
$
$
$
(b) Institution Name and Address
2. Tentative Hope Credit. Add the amounts on line 1, column (f). If you are taking the Lifetime
Learning Credit for another student, go to Part III; otherwise, go to line 7 ........................................ 2
PART III—Lifetime Learning Credit
(d) Qualified Expenses
3.
(a) Student Name
(b) Student SSN
(c) Name and Address of Kentucky Institution
(See instructions)
4. Add the amounts on line 3, column (d) and enter total here ............................................................... 4
5. Enter the smaller of line 4 or $10,000 .................................................................................................... 5
6. Tentative Lifetime Learning Credit. Multiply line 5 by 20% (.20), enter here .................................... 6
7. Tentative Kentucky Education Credits. Add lines 2 and 6, enter here and on Page 2, line 8 ............ 7
Note: If you have an unused credit from prior year(s), complete Page 2, Part V to determine your carryforward amount. You
must have completed Form 8863-K in prior years to claim any allowable unused credit carryforward.

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