Fill Out IRS Form 8863 Online
Education Credits (American Opportunity and Lifetime Learning Credits)
Internal Revenue Service
Claims the American Opportunity and Lifetime Learning education tax credits.
Reviewed July 2026
How it works
- 1
Open the form. The official PDF loads straight into the editor, no download needed first.
- 2
Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.
- 3
Download your PDF. Save the completed form, ready to print or submit.
IRS Form 8863, Education Credits, is used to claim the American Opportunity Credit and the Lifetime Learning Credit, two tax benefits based on qualified education expenses paid to an eligible postsecondary institution. The American Opportunity Credit is partially refundable, while the Lifetime Learning Credit only reduces tax owed.
You can fill out Form 8863 in the Universal PDF editor, completing the per-student details and credit calculations on screen, then download the finished PDF to keep with your return records. The form is filed with your Form 1040 or 1040-NR.
What is Form 8863 used for
Form 8863 figures and claims education credits for tuition and related expenses. The American Opportunity Credit targets the first four years of postsecondary education for students pursuing a degree or credential at least half time, and part of it can be refunded even if you owe no tax.
The Lifetime Learning Credit is broader: it covers undergraduate, graduate, and courses taken to acquire or improve job skills, with no limit on the number of years it can be claimed, but it is nonrefundable.
Who needs to file Form 8863
File Form 8863 if you paid qualified education expenses for yourself, your spouse, or a dependent and want to claim either credit. Income limits apply and the credits phase out above the thresholds in the current instructions.
You generally need Form 1098-T, the tuition statement issued by the school, to support the expenses. You cannot claim both credits for the same student in the same year, and the American Opportunity Credit is limited to four tax years per student.
How to fill out Form 8863
Complete Part III for each student first, then bring the results forward to Parts I and II.
- Part III (one per student): enter the student's name and Social Security number, the school's name, address, and EIN, and answer the questions about Form 1098-T.
- For the American Opportunity Credit, answer the eligibility questions, including whether the credit was claimed for the student in four prior years and whether the student completed the first four years of postsecondary education, then enter qualified expenses.
- For the Lifetime Learning Credit, enter the qualified expenses for the student on the designated line instead.
- Part I: figure the refundable American Opportunity Credit, applying the income phaseout.
- Part II: figure the nonrefundable education credits, then carry the results to Schedule 3.
Frequently asked questions
The American Opportunity Credit applies to the first four years of postsecondary education, requires at least half-time enrollment in a credential program, and is partially refundable. The Lifetime Learning Credit covers a wider range of courses with no year limit but is nonrefundable.
You can claim both credits on one return, but not for the same student. Each student's expenses count toward only one credit per year.
Generally yes. The school issues Form 1098-T to report payments received for qualified tuition, and Form 8863 asks whether the student received one. Limited exceptions are described in the instructions.
Tuition and required enrollment fees qualify for both credits, and the American Opportunity Credit also counts required course materials. Room, board, transportation, and insurance do not qualify. Publication 970 has the full rules.
Yes. Both credits phase out as modified adjusted gross income rises, and the ranges change over time, so check the current amounts in the Form 8863 instructions.
Related forms
Universal PDF is an independent product and is not affiliated with or endorsed by any government agency. Forms are provided from official government sources; always confirm you have the current version before filing.