Internal Revenue Service United States Department of the Treasury

Instructions for Form 8863 (2012)

Education Credits (American Opportunity and Lifetime Learning Credits)

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions
    • What's New
      • Purpose of Form
        • Who Can Claim an Education Credit
          • American Opportunity Credit
            • Lifetime Learning Credit
            • Qualified Education Expenses
              • Prepaid Expenses
              • Adjusted Qualified Education Expenses
            • Eligible Educational Institution
            • Additional Information
          • Specific Instructions
            • Part I — Refundable American Opportunity Credit
              • Line 1
              • Line 3
              • Line 7
            • Part II — Nonrefundable Education Credits
              • Line 9
              • Line 10
              • Line 14
              • Line 18
              • Line 19
            • Part III — Student and Educational Institution Information
              • Line 20
              • Line 21
              • Line 22
              • Line 23
              • Line 24
              • Line 25
              • Line 26
            • American Opportunity Credit
              • Line 27
            • Lifetime Learning Credit
              • Line 31
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