AOTC key messages

2026 filing season education credit key messages

• Did you or your child pursue a degree, certificate, or other recognized education credential? If so, you may qualify for the American Opportunity Tax Credit. Check out the Interactive Tax Assistant to see whether you qualify.
   
• To claim the American Opportunity Tax Credit, you must have a Taxpayer Identification Number issued by the due date of the 2025 return (including extensions) and provide the educational institution’s Employer Identification Number on Form 8863, Education Credits. For more information on the American Opportunity Tax Credit, visit Education Credits, AOTC and LLC on IRS.gov.
   
• The American Opportunity Tax Credit helps to offset the cost of qualified education expenses such as tuition, fees and other related expenses paid by you, your spouse, or a dependent student you claim on your return. To learn more, visit qualified education expenses on IRS.gov.
   
• Did you or your dependent child attend an eligible post-secondary institution at least half-time and pay qualified educational expenses? You may qualify for the American Opportunity Tax Credit if you have not claimed it or the former Hope Credit for more than four tax years. See whether you qualify for the credit by visiting our tax benefits eligibility chart for families and individuals on IRS.gov.
   
• Are you or your child currently in school pursuing your first degree and never claimed the American Opportunity Tax Credit? See whether you qualify for the credit by visiting our tax benefits eligibility chart for families and individuals on IRS.gov.
   
• The American Opportunity Tax Credit can only be claimed for four tax years for a qualified student. However, the years don’t have to be consecutive, and courses can be taken online. For more information on basic eligibility rules, visit Education credits: AOTC and LLC on IRS.gov.
   
• Do you know that if your American Opportunity Tax Credit claim has errors, IRS may delay, deny or audit your return? See our tips to avoid common errors on IRS.gov.
   
• If you have not received Form 1098-T, Tuition Statement, contact your educational institution. Gather information that demonstrates you (or your dependent) were enrolled at an eligible educational institution, and make sure you can substantiate payment of qualified tuition and related education expenses to claim the American Opportunity Tax Credit. Use the Interactive Tax Assistant to check your eligibility.
   
• If you are pursuing higher education, specialized job training, or graduate school, you know it can be pricey. Watch this IRS video to learn about how education tax credits can help offset the cost.
   
• If you do not qualify for the American Opportunity Tax Credit, you may benefit from the Lifetime Learning Credit. Compare both credits and see which one you may take by visiting the Interactive Tax Assistant.
   
• Education tax credit errors can cost you. Choose your tax preparer wisely.
   
• For more information on education tax credits, see Publication 970, Tax Benefits for Education.