Form 8863

Department of the Treasury 

Internal Revenue Service (99) 

Education Credits (American Opportunity, Hope, 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 

2009

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 

Use Part II if you are claiming the Hope credit for a student attending school in a Midwestern disaster area. If you use 

Part II, you cannot use Part I for any student.

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). Skip Part II if line 2 is 

more than zero. If you are taking the lifetime learning credit for a different student, go to Part III; 

otherwise, go to Part IV . . . . . . . . . . . . . . . . . . . . . . . . . © 2

Part II Hope Credit 

Use this part if you are claiming the Hope credit for a student attending school in a Midwestern disaster area and elect to 

waive the computation method in Part I for all students. 

Caution: You cannot take the Hope credit for more than 2 tax years for the same student.

3 (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 $2,400* for 

each student.

(d) Enter the smaller 

of the amount in 

column (c) or 

$1,200**

(e) Add

column (c) and

column (d)

(f) Enter one-half

of the amount in

column (e)

*For each student who attended an eligible educational institution in a Midwestern disaster area, do not enter more than $4,800.

**For each student who attended an eligible educational institution in a Midwestern disaster area, enter the smaller of the amount in column (c) or $2,400.

4 Tentative Hope credit. Add the amounts on line 3, column (f). If you are taking the lifetime learning 

credit for a different student, go to Part III; otherwise, go to Part V . . . . . . . . . . . © 4

Part III Lifetime Learning Credit. Caution: You cannot take the American opportunity credit or the Hope credit and the 

lifetime learning credit for the same student in the same year. 

5 (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)

6 Add the amounts on line 5, column (c), and enter the total . . . . . . . . . . . . . . 6

7a Enter the smaller of line 6 or $10,000 . . . . . . . . . . . . . . . . . . . . 7a

b For students who attended an eligible educational institution in a Midwestern disaster area, enter the smaller

of $10,000 or their qualified expenses included on line 6 (see special rules on page 3 of the instructions) . 7b

c Subtract line 7b from line 7a . . . . . . . . . . . . . . . . . . . . . . . 7c

8a Multiply line 7b by 40% (.40) . . . . . . . . . . . . . . . . . . . . . . . 8a

b Multiply line 7c by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . 8b

c Tentative lifetime learning credit. Add lines 8a and 8b. If you have an entry on line 2, go to Part IV; otherwise go to Part V 8c

For Paperwork Reduction Act Notice, see page 5 of separate instructions. Cat. No. 25379M Form 8863 (2009)
Form 8863 (2009) Page 2 

Part IV Refundable American Opportunity Credit

9 Enter the amount from line 2. . . . . . . . . . . . . . . . . . . . . . . . . 9

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

household, or qualifying widow(er) . . . . . . . . . . . . . 10

11 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 11

12 Subtract line 11 from line 10. If zero or less, stop; you cannot take any 

education credit . . . . . . . . . . . . . . . . . . . 12

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

or qualifying widow(er) . . . . . . . . . . . . . . . . . 13

14 If line 12 is: 

● Equal to or more than line 13, enter 1.000 on line 14 . . . . . . . . . . .

● Less than line 13, divide line 12 by line 13. Enter the result as a decimal (rounded to 

at least three places) . . . . . . . . . . . . . . . . . . . . . % . . . . 14 . 

15 Multiply line 9 by line 14. Caution: If you were under age 24 at the end of the year and meet 

the conditions on page 5 of the instructions, you cannot take the refundable American opportunity 

credit. Skip line 16, enter the amount from line 15 on line 17, and check this box . . © 15

16 Refundable American opportunity credit. Multiply line 15 by 40% (.40). Enter the amount here and 

on Form 1040, line 66, or Form 1040A, line 43. Then go to line 17 below . . . . . . . . . 16

Part V Nonrefundable Education Credits

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add line 4 and line 8c. If you have no entry on these lines, skip lines 19 through 24, and enter the 

amount from line 17 on line 25 . . . . . . . . . . . . . . . . . . . . . . . 18

19 Enter: $120,000 if married filing jointly; $60,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 20

21 Subtract line 20 from line 19. If zero or less, skip lines 22 and 23, and enter 

zero on line 24 . . . . . . . . . . . . . . . . . . . . 21

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

or qualifying widow(er) . . . . . . . . . . . . . . . . . 22

23 If line 21 is: 

● Equal to or more than line 22, enter the amount from line 18 on line 24 and go to line 25 

● Less than line 22, divide line 21 by line 22. Enter the result as a decimal (rounded to at least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 .

24 Multiply line 18 by line 23 . . . . . . . . . . . . . . . . . . . . . . . © 24

25 Add line 17 and line 24. If zero, stop; you cannot take any nonrefundable education credit . . . 25

26 Enter the amount from Form 1040, line 46, or Form 1040A, line 28 . . . . . . . . . . . 26

27 Enter the total, if any, of your credits from: 

● Form 1040, lines 47, 48, and the amount from Schedule R entered on line 53 .

● Form 1040A, lines 29 and 30 . . . . . . . . . . . . . . . . . . % . . . . 27

28 Subtract line 27 from line 26. If zero or less, stop; you cannot take any nonrefundable education

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Nonrefundable education credits. Enter the smaller of line 25 or line 28 here and on Form 1040, 

line 49, or Form 1040A, line 31 . . . . . . . . . . . . . . . . . . . . . . . 29

*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.

Form 8863 (2009)