Form 8863 — Education Credits (2025)

Form 8863 is used to claim education credits such as the American Opportunity Credit (AOC) and the Lifetime Learning Credit (LLC). These credits reduce tax and some are partially refundable.

American Opportunity Credit (AOC)

The AOC covers qualified education expenses for the first four years of higher education and is subject to income limits and eligibility rules. Check 2025 phaseouts before claiming.

Lifetime Learning Credit (LLC)

The LLC provides a credit for qualified tuition and related expenses and may be preferable in some cases; it is nonrefundable and has separate income limits.