Form 8863

Department of the Treasury 

Internal Revenue Service (99) 

Education Credits 

(American Opportunity and Lifetime Learning Credits)

▶ Attach to Form 1040 or Form 1040A.

▶ Information about Form 8863 and its separate instructions is at www.irs.gov/form8863. 

OMB No. 1545-0074 

2016

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number

▲!

CAUTION

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.

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 widow(er) . . . . . . . . . . . . . 2

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

you're filing Form 2555, 2555-EZ, or 4563, or you're excluding income

from Puerto Rico, see Pub. 970 for the amount to enter . . . . . . 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 widow(er) . . . . . . . . . . . . . . . . . 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 

at least three places) . . . . . . . . . . . . . . . . . . . . . } . . . . 6 . 

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, line 68, or Form 1040A, line 44. 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: $131,000 if married filing jointly; $65,000 if single, head of 

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

14 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you're 

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

Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 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 widow(er) . . . . . . . . . . . . . . . . . 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 least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 .

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 Form 1040, line 50, or Form 1040A, line 33 . . . . . . . . . . 19

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25379M Form 8863 (2016)
Form 8863 (2016) Page 2 

Name(s) shown on return Your social security number

▲!

CAUTION

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.

Part III Student and Educational Institution Information 

See instructions.

20 Student name (as shown on page 1 of your tax return) 21Student social security number (as shown on page 1 of your tax return)

22 Educational institution information (see instructions)

a. Name of first educational institution

(1) Address. Number and street (or P.O. box). City, town or 

post office, state, and ZIP code. If a foreign address, see 

instructions.

(2) Did the student receive Form 1098-T 

from this institution for 2016? Yes No

(3) Did the student receive Form 1098-T 

from this institution for 2015 with box 

2 filled in and box 7 checked?

Yes No

If you checked “No” in both (2) and (3), skip (4).

(4) If you checked “Yes” in (2) or (3), enter the institution's 

federal identification number (from Form 1098-T).

–

b. Name of second educational institution (if any)

(1) Address. Number and street (or P.O. box). City, town or 

post office, state, and ZIP code. If a foreign address, see 

instructions.

(2) Did the student receive Form 1098-T 

from this institution for 2016? Yes No

(3) Did the student receive Form 1098-T 

from this institution for 2015 with box 

2 filled in and box 7 checked?

Yes No

If you checked “No” in both (2) and (3), skip (4).

(4) If you checked “Yes” in (2) or (3), enter the institution's 

federal identification number (from Form 1098-T).

–

23 Has the Hope Scholarship Credit or American opportunity 

credit been claimed for this student for any 4 tax years 

before 2016?

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 

2016 at an eligible educational institution in a program 

leading towards a postsecondary degree, certificate, or 

other recognized postsecondary educational credential? 

See instructions. 

Yes — Go to line 25. No — Stop! Go to line 31 

for this student.

25 Did the student complete the first 4 years of postsecondary 

education before 2016? 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 2016, of a 

felony for possession or distribution of a controlled 

substance?

Yes — Stop! 

Go to line 31 for this 

student.

No — Complete lines 27 

through 30 for this student.

▲!

CAUTION

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.

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 (2016)