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                                                       Education Credits                                                  OMB No. 1545-0074 
Form 8863                        (American Opportunity and Lifetime Learning Credits)
Department of the Treasury                           Attach to Form 1040 or 1040-SR.                                       2023
                                                                                                                           Attachment 
Internal Revenue Service             Go to www.irs.gov/Form8863 for instructions and the latest information.               Sequence No. 50 
Name(s) shown on return                                                                                             Your social security number

        Complete a separate Part III on page 2 for each student for whom you’re claiming either credit before 
▲!      you complete Parts I and II.
CAUTION
Part I  Refundable American Opportunity Credit 
1    After completing Part III for each student, enter the total of all amounts from all Parts III, line 30  .      .   1
2    Enter: $180,000 if married filing jointly; $90,000 if single, head of household, 
     or qualifying surviving spouse  .     . . .   . .   . .   . .    . . . .   .    .   2
3    Enter the amount from Form 1040 or 1040-SR, line 11. But if you’re filing Form
     2555 or 4563, or you’re excluding income from Puerto Rico, see Pub. 970 for 
     the amount to enter instead  .    .   . . .   . .   . .   . .    . . . .   .    .   3
4    Subtract line 3 from line 2. If zero or less, stop; you can’t take any education
     credit  .     .     . . . . .   . .   . . .   . .   . .   . .    . . . .   .    .   4
5    Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or 
     qualifying surviving spouse  .    .   . . .   . .   . .   . .    . . . .   .    .   5
6    If line 4 is: 
     • Equal to or more than line 5, enter 1.000 on line 6  .  . .    . . . .   .    . . . .              .
     •  Less  than  line  5,  divide  line  4  by  line  5.  Enter  the  result  as  a  decimal  (rounded  to   . . .   6       . 
        at least three places)   .   . .   . . .   . .   . .   . .    . . . .   .    . . . .              .   }
7    Multiply  line  1  by  line  6. Caution:  If  you  were  under  age  24  at  the  end  of  the  year and  meet  the
     conditions described in the instructions, you   can’t take the refundable American opportunity credit; 
     skip line 8, enter the amount from line 7 on line 9, and check this box .  .    . . . .              .   . . .     7
8    Refundable American opportunity credit. Multiply line 7 by 40% (0.40). Enter the amount here and 
     on Form 1040 or 1040-SR, line 29. Then go to line 9 below.       . . . .   .    . . . .              .   . . . .   8
Part II Nonrefundable Education Credits
9    Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions)  .          9
10   After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If
     zero, skip lines 11 through 17, enter -0- on line 18, and go to line 19  . .    . . . .              .   . . . .   10
11   Enter the smaller of line 10 or $10,000  .    . .   . .   . .    . . . .   .    . . . .              .   . . . .   11
12   Multiply line 11 by 20% (0.20)  .     . . .   . .   . .   . .    . . . .   .    . . . .              .   . . . .   12
13   Enter: $180,000 if married filing jointly; $90,000 if single, head of household, or 
     qualifying surviving spouse  .    .   . . .   . .   . .   . .    . . . .   .    .   13
14   Enter the amount from Form 1040 or 1040-SR, line 11. But if you’re filing Form
     2555 or 4563, or you’re excluding income from Puerto Rico, see Pub. 970 for 
     the amount to enter instead  .    .   . . .   . .   . .   . .    . . . .   .    .   14
15   Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0- on
     line 18, and go to line 19      . .   . . .   . .   . .   . .    . . . .   .    .   15
16   Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or 
     qualifying surviving spouse  .    .   . . .   . .   . .   . .    . . . .   .    .   16
17   If line 15 is:  
     • Equal to or more than line 16, enter 1.000 on line 17 and go to line 18  .    . . . .              .  
     • Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at               . . .   17      .
        least three places)  .   .   . .   . . .   . .   . .   . .    . . . .   .    . . . .              .   }
18   Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions)  .          18
19   Nonrefundable education credits.        Enter the amount from line 7 of the Credit Limit Worksheet (see 
     instructions) here and on Schedule 3 (Form 1040), line 3    .    . . . .   .    . . . .              .   . . . .   19
For Paperwork Reduction Act Notice, see your tax return instructions.                  Cat. No. 25379M                     Form 8863 (2023)

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Form 8863 (2023) Page 2
Name(s) shown on return Your social security number

Complete Part III for each student for whom you’re claiming either the American opportunity
▲! credit or lifetime learning credit. Use additional copies of page 2 as needed for each student.
CAUTION
Part III Student and Educational Institution Information. See instructions.
20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of
your tax return)

22 Educational institution information (see instructions)
a. Name of first educational institution b. Name of second educational institution (if any)

(1) Address. Number and street (or P.O. box). City, town or (1) Address. Number and street (or P.O. box). City, town or
post office, state, and ZIP code. If a foreign address, see post office, state, and ZIP code. If a foreign address, see
instructions. instructions.

(2) Did the student receive Form 1098-T (2) Did the student receive Form 1098-T
from this institution for 2023? Yes No from this institution for 2023? Yes No
(3) Did the student receive Form 1098-T (3) Did the student receive Form 1098-T
from this institution for 2022 with box Yes No from this institution for 2022 with box Yes No
7 checked? 7 checked?
(4) Enter the institution’s employer identification number (EIN) (4) Enter the institution’s employer identification number (EIN)
if you’re claiming the American opportunity credit or if you if you’re claiming the American opportunity credit or if you
checked “Yes” in (2 ) or ( ).3 You can get the EIN from Form checked “Yes” in (2 ) or (3 ). You can get the EIN from Form
1098-T or from the institution. 1098-T or from the institution.
– –

23 Has the American opportunity credit been claimed for this
student for any 4 prior tax years? Yes — Stop!
Go to line 31 for this student. No — Go to line 24.

24 Was the student enrolled at least half-time for at least one
academic period that began or is treated as having begun
in 2023 at an eligible educational institution in a program No — Stop! Go to line 31
leading towards a postsecondary degree, certificate, or Yes — Go to line 25. for this student.
other recognized postsecondary educational credential?
See instructions.
25 Did the student complete the first 4 years of postsecondary
education before 2023? See instructions. Yes — Stop!
Go to line 31 for this student. No — Go to line 26.

26 Was the student convicted, before the end of 2023, of a
felony for possession or distribution of a controlled Yes — Stop! No — Complete lines 27
Go to line 31 for this student. through 30 for this student.
substance?
You can’t take the American opportunity credit and the lifetime learning credit for the same student in the same year. If
▲! you complete lines 27 through 30 for this student, don’t complete line 31.
CAUTION
American Opportunity Credit
27 Adjusted qualified education expenses (see instructions). Don’t enter more than $4,000 . . . . . 27
28 Subtract $2,000 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . 28
29 Multiply line 28 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . 29
30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and
enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30, on Part I, line 1 . 30
Lifetime Learning Credit
31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts
III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 31
Form 8863 (2023)

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