| OLD line(s): 6
<Description>IRS e-file Individual Income Tax Schema - IRS FORM 8863 Education Credits (American Opportunity and Lifetime Learning Credits)</Description> | NEW line(s): 6
<Description>IRS e-file Individual Income Tax Schema - IRS Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits)</Description> |
| OLD line(s): 15,17
<!-- =============================================================== --> <!-- ====================== IRS FORM 8863 ============================ --> <!-- =============================================================== --> | NEW line(s): 15,17
<!-- ================================================================= --> <!-- ======================= IRS Form 8863 =========================== --> <!-- ================================================================= --> |
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<xsd:documentation>IRS FORM 8863</xsd:documentation> | NEW line(s): 21
<xsd:documentation>IRS Form 8863</xsd:documentation> |
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<xsd:documentation>Content model for FORM 8863</xsd:documentation> | NEW line(s): 43
<xsd:documentation>Content model for IRS Form 8863</xsd:documentation> |
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<!-- ========= PART I - American Opportunity Credit ========= --> | NEW line(s): 47
<!-- ========= PART I - Refundable American Opportunity Credit ========= --> |
| OLD line(s): 49,57
<!-- American Opportunity Credit --> <xsd:element name="AmericanOpportunityCreditGroup" type="AmerOppCreditGroupType" minOccurs="0" maxOccurs="25"> <xsd:annotation> <xsd:documentation> <Description>American Opportunity Credit Group</Description> <LineNumber>1(a) - 1(f)</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> | NEW line(s): 49,52
<!-- Refundable American Opportunity Credit Group--> <xsd:element name="RefundableAmerOppCreditGroup" minOccurs="0"> <xsd:complexType> <xsd:sequence> |
| OLD line(s): 64
<LineNumber>2</LineNumber> | NEW line(s): 59
<LineNumber>1</LineNumber> |
| OLD line(s): 70,123
<!-- ========= PART II - Lifetime Learning Credit ========= --> <!-- Lifetime Learning Credit Group--> <xsd:element name="LifetimeLearningCreditGroup" type="LifetimeLearningCreditGrpType" minOccurs="0" maxOccurs="25"> <xsd:annotation> <xsd:documentation> <Description>Lifetime Learning Credit Group</Description> <LineNumber>3(a) - 3(c)</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Total Qualified Expenses Amount --> <xsd:element name="TotalQualifiedExpensesAmt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Total Qualified Expenses Amount</Description> <LineNumber>4</LineNumber> <ELFFieldNumber>0450</ELFFieldNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Smaller Of Total Expenses Or Specified Amount --> <xsd:element name="SmllrOfTotExpnssOrSpcfdAmt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Smaller Of Total Expenses Or Specified Amount</Description> <LineNumber>5</LineNumber> <ELFFieldNumber>0460</ELFFieldNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Tentative Lifetime Learning Credit Amount --> <xsd:element name="TentLifetimeLearningCreditAmt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Tentative Lifetime Learning Credit Amount</Description> <LineNumber>6</LineNumber> <ELFFieldNumber>0470</ELFFieldNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- ========= PART III - Refundable American Opportunity Credit ========= --> <xsd:element name="RefundableAmerOppCreditGroup" minOccurs="0"> <xsd:complexType> <xsd:sequence> <!-- Line 7 (Tentative American Opportunity Credit) - No entry; Use value from line 2 --> <!-- <ELFFieldNumber>0480</ELFFieldNumber> --> | NEW line(s): 64
|
| OLD line(s): 129
<LineNumber>8</LineNumber> | NEW line(s): 70
<LineNumber>2</LineNumber> |
| OLD line(s): 140
<LineNumber>9</LineNumber> | NEW line(s): 81
<LineNumber>3</LineNumber> |
| OLD line(s): 151
<LineNumber>10</LineNumber> | NEW line(s): 92
<LineNumber>4</LineNumber> |
| OLD line(s): 162
<LineNumber>11</LineNumber> | NEW line(s): 103
<LineNumber>5</LineNumber> |
| OLD line(s): 173,174
<LineNumber>12</LineNumber> <ELFFieldNumber>0520</ELFFieldNumber> | NEW line(s): 114,115
<LineNumber>6</LineNumber> <ELFFieldNumber>NL</ELFFieldNumber> |
| OLD line(s): 179,180
<!-- Calculated Tentative Education Credit Amount --> <xsd:element name="CalcTentativeEducationCrAmt" type="USAmountType" minOccurs="0"> | NEW line(s): 120,121
<!-- Refundable American Opportunity Credit Under Age 24 Indicator --> <xsd:element name="RefundableAmerOppCrUnder24Ind" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 183,184
<Description>Calculated Tentative Education Credit Amount</Description> <LineNumber>13</LineNumber> | NEW line(s): 124,125
<Description>Refundable American Opportunity Credit Under Age 24 Indicator</Description> <LineNumber>7</LineNumber> |
| OLD line(s): 190,191
<!-- Refundable Amer Opp Cr Under 24 Ind --> <xsd:element name="RefundableAmerOppCrUnder24Ind" type="CheckboxType" minOccurs="0"> | NEW line(s): 131,132
<!-- Calculated Tentative Education Credit Amount --> <xsd:element name="CalcTentativeEducationCrAmt" type="USAmountType" minOccurs="0"> |
| OLD line(s): 194,196
<Description>Refundable Amer Opp Cr Under 24 Ind</Description> <LineNumber>13</LineNumber> <ELFFieldNumber>0535</ELFFieldNumber> | NEW line(s): 135,137
<Description>Calculated Tentative Education Credit Amount</Description> <LineNumber>7</LineNumber> <ELFFieldNumber>0529</ELFFieldNumber> |
| OLD line(s): 206
<LineNumber>14</LineNumber> | NEW line(s): 147
<LineNumber>8</LineNumber> |
| OLD line(s): 214
<!-- ========= PART IV - Nonrefundable Education Credits ========= --> | NEW line(s): 155
|
| OLD line(s): 216
<xsd:element name="NonrefundableEducCrGrp" minOccurs="0"> | NEW line(s): 157,160
<!-- ========= PART II - Nonrefundable Education Credits ========= --> <!-- Nonrefundable Education Credits Group--> <xsd:element name="NonrefundableEducationCrGroup" minOccurs="0"> |
| OLD line(s): 224
<LineNumber>15</LineNumber> | NEW line(s): 169
<LineNumber>9</LineNumber> |
| OLD line(s): 230,231
<!-- Tentative Education Credit Amount --> <xsd:element name="TentativeEducationCreditAmt" type="USAmountType" minOccurs="0"> | NEW line(s): 175,176
<!-- Total Qualified Expenses Amount --> <xsd:element name="TotalQualifiedExpensesAmt" type="USAmountType" minOccurs="0"> |
| OLD line(s): 234,236
<Description>Tentative Education Credit Amount</Description> <LineNumber>16</LineNumber> <ELFFieldNumber>0560</ELFFieldNumber> | NEW line(s): 179,181
<Description>Total Qualified Expenses Amount</Description> <LineNumber>10</LineNumber> <ELFFieldNumber>0450</ELFFieldNumber> |
| OLD line(s): 240
| NEW line(s): 186,207
<!-- Smaller Of Total Expenses Or Specified Amount --> <xsd:element name="SmllrOfTotExpnssOrSpcfdAmt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Smaller Of Total Expenses Or Specified Amount</Description> <LineNumber>11</LineNumber> <ELFFieldNumber>0460</ELFFieldNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Tentative Lifetime Learning Credit Amount --> <xsd:element name="TentLifetimeLearningCreditAmt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Tentative Lifetime Learning Credit Amount</Description> <LineNumber>12</LineNumber> <ELFFieldNumber>0470</ELFFieldNumber> </xsd:documentation> </xsd:annotation> </xsd:element> |
| OLD line(s): 246
<LineNumber>17</LineNumber> | NEW line(s): 213
<LineNumber>13</LineNumber> |
| OLD line(s): 257
<LineNumber>18</LineNumber> | NEW line(s): 224
<LineNumber>14</LineNumber> |
| OLD line(s): 268
<LineNumber>19</LineNumber> | NEW line(s): 235
<LineNumber>15</LineNumber> |
| OLD line(s): 279
<LineNumber>20</LineNumber> | NEW line(s): 246
<LineNumber>16</LineNumber> |
| OLD line(s): 290
<LineNumber>21</LineNumber> | NEW line(s): 257
<LineNumber>17</LineNumber> |
| OLD line(s): 301
<LineNumber>22</LineNumber> | NEW line(s): 268
<LineNumber>18</LineNumber> |
| OLD line(s): 312
<LineNumber>23</LineNumber> | NEW line(s): 279
<LineNumber>19</LineNumber> |
| OLD line(s): 322,323
</xsd:sequence> </xsd:complexType> | NEW line(s): 289
<!-- ========= PART III - Student and Educational Institution Information ========= --> |
| OLD line(s): 325,330
<!-- =========================================================== --> <!-- ============= Local types, types for repeating groups etc. ============= --> <!-- =========================================================== --> <!-- Repeating group for rows of Part I - American Opportunity Credit --> <xsd:complexType name="AmerOppCreditGroupType"> | NEW line(s): 291,292
<xsd:element name="StudentAndEducationalInstnGrp" maxOccurs="25"> <xsd:complexType> |
| OLD line(s): 332,333
<!-- American Opportunity Student's Full Name --> <xsd:element name="AmerOppStudentName" type="PersonFullNameType"> | NEW line(s): 294,296
<!-- Student's Full Name --> <xsd:element name="StudentName" type="PersonFullNameType"> |
| OLD line(s): 336,338
<Description>American Opportunity Student's Full Name</Description> <LineNumber>1(a)</LineNumber> <ELFFieldNumber>0010 0020 0080 0090 0150 0160</ELFFieldNumber> | NEW line(s): 299,300
<Description>Student's Full Name</Description> <LineNumber>20</LineNumber> |
| OLD line(s): 342,343
<!-- American Opportunity Student's Name Control --> <xsd:element name="AmerOppStudentNameControl" type="PersonNameControlType"> | NEW line(s): 304,306
<!-- Student's Name Control --> <xsd:element name="StudentNameControl" type="PersonNameControlType"> |
| OLD line(s): 346,348
<Description>American Opportunity Student's Name Control</Description> <LineNumber>1(a)</LineNumber> <ELFFieldNumber>0030</ELFFieldNumber> | NEW line(s): 309,310
<Description>Student's Name Control</Description> <LineNumber>20</LineNumber> |
| OLD line(s): 352,353
<!-- American Opportunity Student's SSN --> <xsd:element name="AmerOppStudentSSN" type="SSNType"> | NEW line(s): 314,316
<!-- Student's SSN --> <xsd:element name="StudentSSN" type="SSNType"> |
| OLD line(s): 356,358
<Description>American Opportunity Student's SSN</Description> <LineNumber>1(b)</LineNumber> <ELFFieldNumber>0035</ELFFieldNumber> | NEW line(s): 319,320
<Description>Student's SSN</Description> <LineNumber>21</LineNumber> |
| OLD line(s): 361
| NEW line(s): 324,372
<!-- Educational Institution Group, Lines 22a(1) - 22a(4) ... --> <xsd:element name="EducationalInstitutionGroup" type="EducationalInstitutionGrpType" maxOccurs="unbounded" /> <!-- Prior Year Credit Claimed Indicator --> <xsd:element name="PriorYearCreditClaimedInd" type="BooleanType"> <xsd:annotation> <xsd:documentation> <Description>Prior Year Credit Claimed Indicator</Description> <LineNumber>23</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Academic Period Eligibli Student Indicator --> <xsd:element name="AcademicPdEligibleStudentInd" type="BooleanType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Academic Period Eligibli Student Indicator</Description> <LineNumber>24</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Post Secondary Education Indicator --> <xsd:element name="PostSecondaryEducationInd" type="BooleanType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Post Secondary Education Indicator</Description> <LineNumber>25</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Drug Felony Conviction Indicator --> <xsd:element name="DrugFelonyConvictionInd" type="BooleanType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Drug Felony Conviction Indicator</Description> <LineNumber>26</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <xsd:choice minOccurs="0"> <!-- Choice of American Opportunity Credit (Lines 27-30) --> <xsd:sequence> |
| OLD line(s): 367
<LineNumber>1(c)</LineNumber> | NEW line(s): 378
<LineNumber>27</LineNumber> |
| OLD line(s): 377,378
<LineNumber>1(d)</LineNumber> <ELFFieldNumber>0050</ELFFieldNumber> | NEW line(s): 389,390
<LineNumber>28</LineNumber> <ELFFieldNumber>0740</ELFFieldNumber> |
| OLD line(s): 387
<LineNumber>1(e)</LineNumber> | NEW line(s): 400
<LineNumber>29</LineNumber> |
| OLD line(s): 397
<LineNumber>1(f)</LineNumber> | NEW line(s): 411
<LineNumber>30</LineNumber> |
| OLD line(s): 402
| NEW line(s): 418,433
<!-- Choice of Lifetime Learning Credit (Line 31) --> <!-- Lifetime Qualified Expenses Amount --> <xsd:element name="LifetimeQualifiedExpensesAmt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Lifetime Qualified Expenses Amount</Description> <LineNumber>31</LineNumber> <ELFFieldNumber>0280</ELFFieldNumber> </xsd:documentation> </xsd:annotation> </xsd:element> </xsd:choice> </xsd:sequence> |
| OLD line(s): 403
| NEW line(s): 435
</xsd:element> |
| OLD line(s): 405,406
<!-- Repeating group for rows of Part II - Lifetime Learning Credit --> <xsd:complexType name="LifetimeLearningCreditGrpType"> | NEW line(s): 437,444
</xsd:sequence> </xsd:complexType> <!-- ==================================================================== --> <!-- =========== Local types, types for repeating groups etc. =========== --> <!-- ==================================================================== --> <xsd:complexType name="EducationalInstitutionGrpType"> |
| OLD line(s): 408,409
<!-- Lifetime Student Name --> <xsd:element name="LifetimeStudentName" type="PersonFullNameType"> | NEW line(s): 446,448
<!-- Institution Name --> <xsd:element name="InstitutionNm" type="BusinessNameType" minOccurs="0"> |
| OLD line(s): 412,414
<Description>Lifetime Student Name</Description> <LineNumber>3a</LineNumber> <ELFFieldNumber>0250</ELFFieldNumber> | NEW line(s): 451,452
<Description>Institution Name</Description> <LineNumber>22a 22b ...</LineNumber> |
| OLD line(s): 418,419
<!-- Lifetime Student Name Control --> <xsd:element name="LifetimeStudentNameControl" type="PersonNameControlType"> | NEW line(s): 456,459
<xsd:choice> <!-- Institution US Address --> <xsd:element name="USAddress" type="USAddressType"> |
| OLD line(s): 422,424
<Description>Lifetime Student Name Control</Description> <LineNumber>3a</LineNumber> <ELFFieldNumber>0270</ELFFieldNumber> | NEW line(s): 462,463
<Description>Institution US Address</Description> <LineNumber>22a(1) 22b(1) ...</LineNumber> |
| OLD line(s): 428,429
<!-- Lifetime Student SSN --> <xsd:element name="LifetimeStudentSSN" type="SSNType"> | NEW line(s): 467,468
<!-- Institution Foreign Address --> <xsd:element name="ForeignAddress" type="ForeignAddressType"> |
| OLD line(s): 432,434
<Description>Lifetime Student SSN</Description> <LineNumber>3b</LineNumber> <ELFFieldNumber>0275</ELFFieldNumber> | NEW line(s): 471,472
<Description>Institution Foreign Address</Description> <LineNumber>22a(1) 22b(1) ...</LineNumber> |
| OLD line(s): 438,439
<!-- Lifetime Qualified Expenses Amount --> <xsd:element name="LifetimeQualifiedExpensesAmt" type="USAmountType" minOccurs="0"> | NEW line(s): 476,479
</xsd:choice> <!-- Current Year Form 1098-T Received Indicator --> <xsd:element name="CurrentYear1098TReceivedInd" type="BooleanType"> |
| OLD line(s): 442,444
<Description>Lifetime Qualified Expenses Amount</Description> <LineNumber>3c</LineNumber> <ELFFieldNumber>0280</ELFFieldNumber> | NEW line(s): 482,483
<Description>Current Year Form 1098-T Received Indicator</Description> <LineNumber>22a(2) 22b(2) ...</LineNumber> |
| OLD line(s): 447
| NEW line(s): 487,507
<!-- Prior Year Form 1098-T Received Indicator --> <xsd:element name="PriorYear1098TReceivedInd" type="BooleanType"> <xsd:annotation> <xsd:documentation> <Description>Prior Year Form 1098-T Received Indicator</Description> <LineNumber>22a(3) 22b(3) ...</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Institution EIN --> <xsd:element name="EIN" type="EINType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Institution EIN</Description> <LineNumber>22a(4) 22b(4) ...</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> |