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2017

Department of the Treasury

Internal Revenue Service

Instructions for Form 8863

Education Credits (American Opportunity and Lifetime Learning Credits)

General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

educational institution, and can substantiate the payment of

qualified tuition and related expenses.

For the latest information about developments related to Form

To claim the American opportunity credit, you must

8863 and its instructions, such as legislation enacted after they

provide the educational institution’s employer

were published, go to IRS.gov/Form8863.

identification number (EIN) on your Form 8863. You

What's New

CAUTION

should be able to get this information from Form 1098-T or the

educational institution.

Limits on modified adjusted gross income (MAGI). The

lifetime learning credit MAGI limit increases to $132,000 if you're

Ban on claiming the American opportunity credit. If you

filing married filing jointly ($66,000 if you're filing single, head of

claim the American opportunity credit even though you're not

household, or qualifying widow(er)). The American opportunity

eligible, you may be banned from claiming the credit for 2 or 10

credit MAGI limits remain unchanged. See Table 1 and the

years depending on your conduct. See the Caution statement

instructions for line 3 or line 14.

under American Opportunity Credit, later.

Form 8862 may be required. If your American opportunity

Taxpayer identification number (TIN) needed by due date

credit was denied or reduced for any reason other than a math

of return. If you don’t have a TIN by the due date of your 2017

or clerical error for any tax year beginning after 2015, you must

return (including extensions), you can’t claim the American

attach a completed Form 8862, Information To Claim Certain

opportunity credit on either your original or an amended 2017

Refundable Credits After Disallowance, to your 2017 tax return

return, even if you later get a TIN. Also, the American opportunity

to claim the credit in 2017. See Form 8862 and its instructions

credit isn’t allowed on either your original or an amended 2017

for details.

return for a student who doesn’t have a TIN by the due date of

your return (including extensions), even if that student later gets

Reminders

a TIN.

Purpose of Form

Form 1098-T requirement. To be eligible to claim the

American opportunity credit or the lifetime learning credit, the

Use Form 8863 to figure and claim your education credits, which

law requires a taxpayer (or a dependent) to have received Form

are based on adjusted qualified education expenses paid to an

1098-T, Tuition Statement, from an eligible educational

eligible educational institution (postsecondary). For 2017, there

institution.

are two education credits.

However, for tax year 2017, a taxpayer may claim one of

The American opportunity credit, part of which may be

these education benefits if the student doesn't receive a Form

refundable.

1098-T because the student’s educational institution isn't

The lifetime learning credit, which is nonrefundable.

required to send a Form 1098-T to the student under existing

rules (for example, if the student is a nonresident alien, has

A refundable credit can give you a refund even if you owe no

qualified education expenses paid entirely with scholarships, or

tax and aren't otherwise required to file a tax return. A

has qualified education expenses paid under a formal billing

nonrefundable credit can reduce your tax, but any excess isn't

arrangement, or is enrolled in courses for which no academic

refunded to you.

credit is awarded). If a student’s educational institution isn't

Both of these credits have different rules that can affect your

required to provide a Form 1098-T to the student, a taxpayer

eligibility to claim a specific credit. These differences are shown

may claim one of these education benefits without a Form

in Table 1.

1098-T if the taxpayer otherwise qualifies, can demonstrate that

the taxpayer (or a dependent) was enrolled at an eligible

Dec 13, 2017

Cat. No. 53002G

Instructions For Form 8863 - Education Credits (American Opportunity And Lifetime Learning Credits) - 2017

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