Recommended by IRS
About Form 8863, Education CreditsInformation about Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), including recent updates, related forms and instructions on how to file.
Form 8863
PDF
PDF version of Form 8863.
Instructions for Form 8863
PDF
Instructions explaining how to file Form 8863.
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IRC Section 4940(d), Exemption for Certain Operating Foundations
Section 4940 imposes an excise tax on the net investment income of most domestic tax-exempt private foundations, including private operating foundations. On December 20, 2019, new legislation was signed that changed the excise tax rates of net investment income for most domestic tax-exempt private foundations, including private operating foundations.
Legal Guidance (Authoritative)
Charities and Nonprofits
Tax-exempt bonds notices
Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
Legal Guidance (Authoritative)
Bond Professional