cannot 
Form 8863 (2013)
Page 
2 
Name(s) shown on return 
Your social security number
F
!
CAUTION
Complete Part III for each student for whom you are claiming either the American  
opportunity credit or lifetime learning credit. Use additional copies of Page 2 as needed for 
each student.
Part III 
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
(1)
   Address. Number and street (or P.O. box). City, town or 
post office, state, and ZIP code. If a foreign address, see 
instructions.
(2)   
Did the student receive Form 1098-T 
from this institution for 2013?
Yes
No
(3)
   Did the student receive Form 1098-T 
from this institution for 2012 with Box 
2 filled in and Box 7 checked?
Yes
No
If you checked “No” in 
both (2) and (3)
, skip 
(4).
(4)
If you checked “Yes” in 
(2) or (3)
, enter the institution's 
federal identification number (from Form 1098-T).
–
b.
 Name of second educational institution (if any)
(1)
   Address. Number and street (or P.O. box). City, town or 
post office, state, and ZIP code. If a foreign address, see 
instructions.
(2)
   Did the student receive Form 1098-T 
from this institution for 2013?
Yes
No
(3)
   Did the student receive Form 1098-T 
from this institution for 2012 with Box 2 
filled in and Box 7 checked?
Yes
No
If you checked “No” in 
both (2) and (3)
, skip 
(4).
(4)
If you checked “Yes” in 
(2) or (3)
, enter the institution's 
federal identification number (from Form 1098-T).
–
23
Has the Hope Scholarship Credit or American opportunity 
credit been claimed for this student for any 4 tax years 
before 2013?
Yes — 
Stop!
 
Go to line 31 for this student.
No — Go to line 24.
24
Was the student enrolled at least half-time for at least one 
academic period that began in 2013 at an eligible 
educational institution in a program leading towards a 
postsecondary degree, certificate, or other recognized 
postsecondary educational credential? (see instructions)
Yes — Go to line 25.
No — 
Stop! 
Go to line 31 
for this student.
25
Did the student complete the first 4 years of post-secondary 
education before 2013?
Yes — 
Stop! 
                     
Go to line 31 for this  
student.
No — Go to line 26.
26
Was the student convicted, before the end of 2013, of a 
felony for possession or distribution of a controlled 
substance?
Yes — 
Stop!
                      
Go to line 31 for this  
student.
No — See 
Tip
 below and 
complete 
either
 lines 27-30 
or 
line 31 for this student.
TIP
When you figure your taxes, you may want to compare the American opportunity credit and lifetime learning credits, and 
choose the credit for each student that gives you the lower tax liability. You 
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, 
do not complete line 31.
American Opportunity Credit 
27
Adjusted qualified education expenses (see instructions).
 Do not enter more than $4,000 
....
27
28
Subtract $2,000 from line 27. If zero or less enter -0-
.................
28
29
Multiply line 28 by 25% (.25)
.........................
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 III, 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 
III, line 31, on Part II, line 10
.........................
31
Form 
8863
 (2013)
address
address
city
zip
city
zip
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