Support CenterForm 8863 - Educational credit allowed but not populatingCredit is nonrefundable
Credit is non-refundable, will only be used to reduce taxes payable, if no taxes, credit will not be used
Line 7
If you were under age 24 at the end of 2018 and the conditions
listed below apply to you, you cannot claim any part of the
American opportunity credit as a refundable credit on your tax
return. Instead, you can claim your allowed credit, figured in Part
II, only as a nonrefundable credit to reduce your tax.
You don't qualify for a refundable American opportunity
credit if 1 (a, b, or c), 2, and 3 below apply to you.
1. You were:
a. Under age 18 at the end of 2018, or
b. Age 18 at the end of 2018 and your earned income
(defined later) was less than one-half of your support
(defined later), or
c. Over age 18 and under age 24 at the end of 2018 and a
full-time student (defined later) and your earned income
(defined later) was less than one-half of your support
(defined later).
2. At least one of your parents was alive at the end of 2018.
3. You're not filing a joint return for 2018.
If you meet these conditions, check the box next to line 7,
skip line 8, and enter the amount from line 7 on line 9. If these
conditions don't apply to you, complete line 8.
You can answer the following questions to determine whether
you qualify for a refundable American opportunity credit.
1. Were you under age 24 at the end of 2018?
TIP
CAUTION
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If no, stop here; you do qualify to claim part of the allowable
American opportunity credit as a refundable credit.
If yes, go to question 2.
2. Were you over age 18 at the end of 2018?
If yes, go to question 3.
If no, go to question 4.
3. Were you a full-time student (defined later) for 2018?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 5.
4. Were you age 18 at the end of 2018?
If yes, go to question 5.
If no, go to question 6.
5. Was your earned income (defined later) less
than one-half of your support (defined later) for 2018?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 6.
6. Were either of your parents alive at the end of 2018?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 7.
7. Are you filing a joint return for 2018?
If no, you don't qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
The educational institution's EIN must be provided on
line 22(4) if the American opportunity credit is claimed
for this student
Tags: federal,form