Recommended by IRS

About Form 8863, Education Credits

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 PDF
PDF version of Form 8863.
Instructions for Form 8863 PDF
Instructions explaining how to file Form 8863.

Educational products

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

Employee plans - Learn, educate, self-correct, enforce - Form 5500 plan terminations without a Form 5310 filing

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.
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Administrators

Educational resources and guidance for exempt organizations

Training, publications, forms, official guidance and other materials
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Large Businesses

Education credits - AOTC and LLC

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.
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Individuals

Employee Plans - Learn, Educate, Self-Correct, Enforce Projects - Forms 5500 with non-participant loans

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

Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530)

File Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530), 530), if you (a) are an officer or an employee, or the designee of an officer or employee, having control of a program established by a state or eligible educational institution; and (b) made a distribution from a qualified tuition program (QTP). A trustee of a Coverdell education savings account (ESA) must file Form 1099-Q to report distributions made from Coverdell ESAs.
Forms and Instructions

Form 5305-E, Coverdell Education Savings Trust Account (Under section 530 of the Internal Revenue Code)

Form 5305-E is used by a grantor and a trustee to establish a Coverdell education savings account (ESA). It is a model trust account agreement that meets the requirements of section 530(b)(1), and is not filed with the IRS.
Forms and Instructions

Form 5305-EA, Coverdell Education Savings Custodial Account (Under section 530 of the Internal Revenue Code)

Form 5305-EA is used by a depositor and a trustee to establish a Coverdell education savings account (ESA). It is a model custodial account agreement that meets the requirements of section 530(b)(1), and is not filed with the IRS.
Forms and Instructions

About Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530)

Information about Form 1099-Q, Payments from Qualified Education Programs, including recent updates, related forms, and instructions on how to file. File Form 1099-Q if you made a distribution from a qualified tuition program (QTP).
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Businesses

Education credits: Questions and answers

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