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Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 50 - Form 8863

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, for Section 50 screen displays, invalid conditions and correction procedures for Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits).

This section is not valid for Form 1040-NR. A nonresident alien is not eligible for education credit. See Form 1040-NR instructions at IRM 3.22.3.225.1, Error Code 299 - Form 1040-NR.

This section is not valid for Form 1040-SS. See instructions at IRM 3.22.3.264.5.1, EC 366 - Total Payments

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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