Form 8863

Department of the Treasury 

Internal Revenue Service (99) 

Education Credits (American Opportunity and 

Lifetime Learning Credits)

▶ See separate instructions to find out if you are eligible to take the credits.

 ▶ Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074 

2011

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number 

▲!

CAUTION

You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for 

the same year.

Part I American Opportunity Credit 

Caution: You cannot take the American opportunity credit for more than 4 tax years for the same student.

1 (a) Student’s name 

(as shown on page 1 

of your tax return)

First name 

Last name

(b) Student’s 

social security 

number (as

shown on page 1 

of your tax return)

(c) Qualified

expenses (see

instructions). Do 

not enter more 

than $4,000 for 

each student.

(d) Subtract $2,000 

from the amount in 

column (c). If zero 

or less, enter -0-.

(e) Multiply the 

amount in column 

(d) by 25% (.25)

(f) If column (d) is zero, 

enter the amount from 

column (c). Otherwise, 

add $2,000 to the 

amount in column (e).

2 Tentative American opportunity credit. Add the amounts on line 1, column (f). If you are taking the 

lifetime learning credit for a different student, go to Part II; otherwise, go to Part III . . . . . . ▶ 2

Part II Lifetime Learning Credit 

Caution: You cannot take the American opportunity credit and the lifetime learning credit for the same student in 

the same year. 

3 (a) Student’s name (as shown on page 1 of your tax return) (b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Qualified

expenses (see

instructions) First name Last name

 

4 Add the amounts on line 3, column (c), and enter the total . . . . . . . . . . . . . . . 4

5 Enter the smaller of line 4 or $10,000 . . . . . . . . . . . . . . . . . . . . . 5

6 Tentative lifetime learning credit. Multiply line 5 by 20% (.20). If you have an entry on line 2, go to 

Part III; otherwise go to Part IV . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25379M Form 8863 (2011)
Form 8863 (2011) Page 2 

Part III Refundable American Opportunity Credit

7 Enter the amount from line 2. . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Enter: $180,000 if married filing jointly; $90,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 8

9 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you

are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from

Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 9

10 Subtract line 9 from line 8. If zero or less, stop; you cannot take any

education credit . . . . . . . . . . . . . . . . . . . . 10

11 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 11

12 If line 10 is: 

• Equal to or more than line 11, enter 1.000 on line 12 . . . . . . . . . . .

• Less than line 11, divide line 10 by line 11. Enter the result as a decimal (rounded to 

at least three places) . . . . . . . . . . . . . . . . . . . . . } . . . . 12 . 

13 Multiply line 7 by line 12. Caution: If you were under age 24 at the end of the year and meet 

the conditions on page 4 of the instructions, you cannot take the refundable American opportunity 

credit. Skip line 14, enter the amount from line 13 on line 15, and check this box . . ▶ 13

14 Refundable American opportunity credit. Multiply line 13 by 40% (.40). Enter the amount here and 

on Form 1040, line 66, or Form 1040A, line 40. Then go to line 15 below . . . . . . . . . 14

Part IV Nonrefundable Education Credits

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15

16 Enter the amount from line 6, if any. If you have no entry on line 6, skip lines 17 through 22, and 

enter the amount from line 15 on line 6 of the Credit Limit Worksheet (see instructions) . . . . 16

17 Enter: $122,000 if married filing jointly; $61,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you

are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from

Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 18

19 Subtract line 18 from line 17. If zero or less, skip lines 20 and 21, and enter 

zero on line 22 . . . . . . . . . . . . . . . . . . . . 19

20 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 20

21 If line 19 is: 

• Equal to or more than line 20, enter 1.000 on line 21 and go to line 22 

• Less than line 20, divide line 19 by line 20. Enter the result as a decimal (rounded to at least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 .

22 Multiply line 16 by line 21. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) ▶ 22

23 Nonrefundable education credits. Enter the amount from line 11 of the Credit Limit Worksheet 

(see instructions) here and on Form 1040, line 49, or Form 1040A, line 31 . . . . . . . . . 23

Form 8863 (2011)