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Tax Benefits for Education›2025 Returns›! must provide the educational institution’s EIN on

Claiming the Credit

Publication 970 — Tax Benefits for Education · 2026-10-03 edition · updated 2026-10-04 · United States

You claim the American opportunity credit by completing Form 8863 and submitting it with your Form 1040 or 1040-SR. Enter the nonrefundable part of the credit on Schedule 3 (Form 1040), line 3. Enter the refundable part of the credit on Form 1040 or 1040-SR, line 29.

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▸Contents — Publication 970 — Tax Benefits for Education

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