0726 Publ 5198 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5198.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

Scan the QR code to use the Interactive Tax Assistant (ITA) to see if you qualify for

an education credit.

Taxpayers can only claim one education tax credit per student. The student can be the taxpayer, their spouse (if filing jointly) or a dependent. The major differences between the two credits are:

Up to $2,500 credit per student and up to

Up to $2,000 credit per return $1,000 may be refundable

4-year limit per student Unlimited number of years per student

Enrolled at least half-time in a program

leading to a post-secondary degree or

certificate

Enrolled in one or more courses to acquire or improve job skills

Felony drug conviction doesn’t make No felony drug conviction allowed student ineligible

Employer identification number (EIN) of school, college, or university is required

Employer identification number (EIN) of school, college, or university is not required

See Education Credits: AOTC and LLC for complete eligibility criteria and an expanded comparison chart.

Publication 5198 (Rev. 7-2026) Catalog Number 67468K Department of the Treasury Internal Revenue Service www.irs.gov