Form   
8863
Department of the Treasury 
Internal Revenue Service
 (99) 
Education Credits  
(American Opportunity and Lifetime Learning Credits)
a
 
  
a
 Attach to Form 1040 or Form 1040A.
OMB No. 1545-0074 
20
13
Attachment 
Sequence No. 
50 
Name(s) shown on return 
Your social security number
F
!
CAUTION
Complete a separate Part III on page 2 for each student for whom you are claiming either credit 
before you complete Parts I and II.
Part I
Refundable American Opportunity Credit 
1
After completing Part III for each student, enter the total of all amounts from all Parts III, line 30     .
1
2
Enter: $180,000 if married filing jointly; $90,000 if single, head of 
household,  or qualifying widow(er) 
.............
2
3
Enter the amount from Form 1040, line 38, or Form 1040A, line 22.  If you
are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from
Puerto Rico, see Pub. 970 for the amount to enter 
........
3
4
Subtract line 3 from line 2. If zero or less, 
stop
; you cannot take any
................... 
4
5
Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 
or qualifying widow(er) 
.................
5
6
If line 4 is: 
• Equal to or more than line 5, enter 1.000 on line 6 
............
• Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to 
at least three places) 
.....................
}
....
6
. 
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 
cannot
 take the refundable American opportunity  
credit; skip line 8, enter the amount from line 7 on line 9, and check this box  
.... 
a
    
7
8      Refundable American opportunity credit. 
Multiply line 7 by 40% (.40). Enter the amount here and 
on Form 1040, line 66, or Form 1040A, line 40. Then go to line 9 below
..........
8
Part II
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 III for each student, enter the total of all amounts from all Parts III, line 31. If
zero, skip lines 11 through 17, enter -0- on line 18, and go to line 19 
..........
10
11
Enter the smaller of line 10 or $10,000 
....................
11
12
Multiply line 11 by 20% (.20) 
.......................
12
13
Enter: $127,000 if married filing jointly; $63,000 if single, head of 
household, or qualifying widow(er) 
.............
13
14
Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you
are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from
Puerto Rico, see Pub. 970 for the amount to enter 
........
14
15
Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0- 
on line 18, and go to line 19 
 
...............
15
16
Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 
or qualifying widow(er) 
.................
16
17
If line 15 is:  
• Equal to or more than line 16, enter 1.000 on line 17 and go to line 18 
• 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 line 1 of the Credit Limit Worksheet (see instructions)  
 
a
18
19
Nonrefundable education credits. 
Enter the amount from line 7 of the Credit Limit Worksheet (see 
instructions) here and on Form 1040, line 49, or Form 1040A, line 31
..........
19
For Paperwork Reduction Act Notice, see your tax return instructions. 
Cat. No. 25379M
Form 
8863
 (2013)
Click to enter Student Information on page 2:
 Information about Form 8863 and its separate instructions is at www.irs.gov/form8863. 
education credit 
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