2025 Form 8863 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8863.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Education Credits OMB No. 1545-0074

Form

Education Credits (American Opportunity and Lifetime Learning Credits)

OMB No. 1545-0074

Department of the Treasury Internal Revenue Service

Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form8863 for instructions and the latest information.

Attachment

Internal Revenue Service Go to www.irs.gov/Form8863 for instructions and the latest information. 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.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25379M Form 8863 (2025) Created 9/23/25

Form 8863 (2025) 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) 21 Student social security number (as shown on page 1 of your tax return)

22 Educational institution information (see instructions)

23 Has the American opportunity credit been claimed for this Yes - Stop! student for any 4 prior tax years? No —Go to line 24. Go to line 31 for this student.

24 Was the student enrolled at least half-time for at least one academic period that began or is treated as having begun in 2025 at an eligible educational institution in a program leading toward a postsecondary degree, certificate, or other recognized postsecondary educational credential? See instructions.

No - Stop! Go to line 31 Yes —Go to line 25. for this student.

25 Did the student complete the first 4 years of postsecondary Yes - Stop! education before 2025? See instructions. No —Go to line 26. Go to line 31 for this student.

26 Was the student convicted, before the end of 2025, 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 (2025)