What’s New for Tax Year 2026

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

Identification requirement. Beginning in 2026, individuals claiming the American opportunity credit or the lifetime learning credit will be required to have a Social Security Number (SSN) that is valid for work and that was issued before the due date of the return. In cases where the individual claiming the credit is not the student for whom the tuition and related expenses were paid, the student will also need a valid SSN in order to qualify for the credit.

Publication 970 (2025) Catalog Number 25221V Jan 27, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

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▸Contents — Publication 970 — Tax Benefits for Education

Publication 970 — Tax Benefits for Education

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