Form 8863

IRS Form 8863 (2025) is used to compute and claim education tax credits, including the refundable American Opportunity Credit and the nonrefundable Lifetime Learning Credit. It is attached to Form 1040 or 1040-SR and includes income phaseout calculations and credit limit worksheet references. The form collects taxpayer name and Social Security number, plus student details for each student claimed (student name/SSN), educational institution name and address, whether Form 1098-T was received, the school’s EIN, eligibility questions, and qualified education expense amounts. It does not have its own signature line and is filed as part of the signed individual tax return for tax year 2025.

U.S. taxpayers claiming the American Opportunity Credit or Lifetime Learning Credit for qualified education expenses (or their tax preparers).

Submit to the IRS by attaching Form 8863 to Form 1040 or Form 1040-SR (e-file or mail with the tax return).