8863 Education Credits OMB No. 1545-0074 Form (American Opportunity and Lifetime Learning Credits) DO 4 9 Department of the Treasury > Attach to Form 1040 or 1040-SR. AHBSHReHt Internal Revenue Service (99) > Go to www..irs.gov/Form8863 for instructions and the latest information. Sequence No. 50 Name(s) shown on return Your social security number 7\N Complete a separate Part Ill on page 2 for each student for whom you’re claiming either credit before you complete Parts | and II. CAUTION Refundable American Opportunity Credit 1. = After completing Part Ill for each student, enter the total of all amounts from all Parts Ill, line 30 . . 1 2 Enter: $180,000 if married ee pn $90,000 if cre head of household, or qualifying widow(er) . . : : ba trtas, tebe be 2 3 Enter the amount from Form 1040 or 1040-SR, line 8b. If you’re filing Form 2555 or 4563, or you’re agi income from Puerto Rico, see Pub. 970 for the amounttoenter . . . oar ; 3 4 Subtract line 3 from line 2. If zero or ise sion: you can’t Moke any Neacatici credit . . .. 4 5 Enter: $20,000 if ee filing jointly; $10, 000 it single: head at ROtSabond, or qualifying widower) . . . . . . Roni AO tase Ge ACR ta 5 6 If line 4 is: e Equal to or more than line 5, enter 1.000 on line6é . e Less than line 5, divide line 4 by line 5. Enter the result as a decimal rounded to ob 4 6 at least three places) Oe er a a ere ne ee 7 ~~ Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet the conditions described in the instructions, you can’t take the refundable American opportunity credit; skip line 8, enter the amount from line 7 online 9, and check thisbox . . . . ... . sb 7 8 Refundable American opportunity credit. Multiply line 7 by 40% (0.40). Enter the amount here and on Form 1040 or 1040-SR, line 18c. Then gotoline9 below . . . . . . . . . . 8 Gen Nonrefundable Education Credits 9 Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions) . 9 10 After completing Part Ill for each student, enter the total of all amounts from all Parts Ill, line 31. If zero, skip lines 11 through 17, enter -O- online 18, and gotoline19 . . ..... 2.2.2... 10 11 Enter the smaller of line 10 0r$10,000 . . . . . . 11 12 Multiply line 11 by 20% (0.20) . . . . a eee ee 12 13. Enter: $136,000 if married filing ed $68, 000 if single, fead ef aausenels or qualifying widow(er) . . . . 13 14 Enter the amount from Form 1040 or 1040-SR, line 8b. If you're filing | Form 2555 or 4563, or you’re epee income from Puerto Rico, see Pub. 970 for the amounttoenter . . . : 14 15 Subtract line 14 from line 13. IF zero or iss skip fines 16 ind 17, enter 0- on line 18, and go to line 19 2 eS 15 16 Enter: $20,000 if married filing jointly; $10, 000 it single, head st Ralisabordh or qualifying widow(er) . . . . . . Sena’ ky “ast ue a a Sa 16 17 If line 15 is: e Equal to or more than line 16, enter 1.000 on line 17 and go to line 18 e Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three places)... . . 17 18 Multiply line 12 by line 17. enter here and on vine 1 of the Credit Limit Worksheet (eae instructions) > 18 19 Nonrefundable education credits. Enter the amount from line 7 of the Credit Limit Worksheet (see instructions) here and on Schedule 3 (Form 1040 or 1040-SR), line3 . . . 2. 2... ee 19 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25379M Form 8863 (2019) Form 8863 (2019) Page 2 Name(s) shown on return Your social security number Complete Part Ill 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 ua ©=6each student. 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) a. Name of first educational institution b. Name of second educational institution (if any) (1) Address. Number and street (or P.O. box). City, town or (1) Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see post office, state, and ZIP code. If a foreign address, see instructions. instructions. (2) Did the student receive Form 1098-T Vak No (2) Did the student receive Form 1098-T Vad No from this institution for 2019? from this institution for 2019? (3) Did the student receive Form 1098-T (3) Did the student receive Form 1098-T from this institution for 2018 with box Yes No from this institution for 2018 with box Yes No 7 checked? 7 checked? (4) Enter the institution’s employer identification number (EIN) (4) Enter the institution’s employer identification number if you’re claiming the American opportunity credit or if you (EIN) if you’re claiming the American opportunity credit or checked “Yes” in (2) or (3). You can get the EIN from Form if you checked “Yes” in (2) or (3). You can get the EIN 1098-T or from the institution. from Form 1098-T or from the institution. 23 Has the Hope Scholarship Credit or American opportunity Yes — Stop! credit been claimed for this student for any 4 tax years eat Bape for this student No — Go to line 24. before 2019? 24 Was the student enrolled at least half-time for at least one academic period that began or is treated as having begun in 2019 at an eligible educational institution in a program Waele eéanees: No — Stop! Go to line 31 leading towards a postsecondary degree, certificate, or other recognized postsecondary educational credential? See instructions. for this student. 25 Did the student complete the first 4 years of postsecondary Yes — Stop! education before 2019? See instructions. Go to line 31 for this No — Go to line 26. student. 26 Was the student convicted, before the end of 2019, of a Yes — Stop! a : felony for possession or distribution of a controlled Go to line 31 for this Lames ican cea substance? student. , 7\N 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. CAUTION 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 zeroorless,enter-0-. 2. 2. 2. 2 1. ke 28 29 Multiply line 28 by 25% (0.25) . 2. 2. 1 wk ee 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 Ill, 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 Ill, line 31, on Part ll, line 10 2. 2. 2 we, 31 Form 8863 (2019)