what are the filing requirements for the American Opportunity Credit (AOC) and Lifetime Learning Credit (LTLC) in 2026?
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For tax year 2026, the filing requirements for claiming the American Opportunity Credit (AOC) and the Lifetime Learning Credit (LTLC) are governed by section 25A of the Internal Revenue Code, as amended by recent legislation effective for tax years beginning after December 31, 2025. The requirements are as follows:
1. Social Security Number Requirement
- The taxpayer must include their own Social Security Number (SSN) on the tax return.
- If married and filing jointly, the spouse’s SSN must also be included.
- For any individual (such as a dependent) for whom the credit is claimed, the name and SSN of that individual must be included on the return.
- For the AOC, the SSN must be issued on or before the due date for filing the return for the taxable year.
2. Employer Identification Number (EIN) of the Educational Institution
The taxpayer must include the EIN of the educational institution to which qualified tuition and related expenses were paid. This applies to both the AOC and LTLC.
3. Form 8863
The credits must be claimed using IRS Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), which must be attached to the tax return. This form requires detailed information about the student, the institution, and the expenses paid.
4. Information Return from the Institution (Form 1098-T)
The taxpayer must receive a Form 1098-T, Tuition Statement, from the educational institution, which provides the required information about qualified expenses and the institution’s EIN. The IRS requires that the information from Form 1098-T be used to complete Form 8863.
5. Filing Status and Other Restrictions
Married individuals must file jointly to claim either credit; married filing separately is not eligible.- Nonresident aliens may only claim the credit if they elect to be treated as resident aliens for tax purposes.
6. Additional Documentation
The taxpayer must retain documentation of qualified tuition and related expenses, such as receipts, billing statements, and proof of payment, in case of IRS inquiry.
Summary Table of 2026 Filing Requirements for AOC and LTLC:
- Taxpayer’s SSN (and spouse’s, if joint)
- Name and SSN of each student for whom the credit is claimed
- EIN of the educational institution- Form 8863 attached to the tax return- Form 1098-T from the institution
- Married filing jointly (if married)
- No credit for married filing separately
- Nonresident aliens must elect to be treated as residents
- Retain supporting documentation
These requirements are mandatory for tax years beginning after December 31, 2025, and apply to both the American Opportunity Credit and the Lifetime Learning Credit.
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