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Information about Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), including recent updates, related forms and instructions on how to file. Form 8863 is used by individuals to figure and claim education credits (Hope Credit, Lifetime Learning Credit, etc.).

Tuition and other educational benefits provided by Indian tribes to tribal members under the Tribal General Welfare Exclusion Act of 2014 (the Act) are not taxable and are not subject to information reporting requirements if such benefits meet the requirements of the Act. Tribal students who receive these nontaxable educational benefits paid by the tribe should not include them on their federal income tax return even if they're shown on a Form 1098-T, Tuition Statement, from the educational institution.

Find out what is an Eligible Educational Institution to qualify for the education credits.

Materials developed specifically for tribal governments by the office of Indian Tribal Governments.

We examined 47 Form 5500 returns to obtain a snapshot view of qualified plans where the Form 5500 reflected that the plan had terminated, yet the IRS had no record that a Form 5310, Application for Determination Upon Termination, had been submitted.

Training, publications, forms, official guidance and other materials

Education credits like the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC) can help with the cost of higher education. See if you qualify.

EP Exam Projects - LESE Projects - Project #15 - Results of Examinations of Forms 5500 with Reported Investments in Non-Participant Loans

Find answers to common questions about the education credits, including the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC).

An educator may be eligible to deduct up to $300 of unreimbursed expenses for classroom materials, such as books, supplies, computers or other equipment. Learn more.