Form 886-H-AOC
Supporting Documents to Prove American Opportunity Credit

(Rev. 5-2017)

Cat. No. 53588T

Department of the Treasury
Internal Revenue Service

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This electronic edition contains the entire text of the print edition.

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We need to verify that you are eligible to claim the American Opportunity Credit shown on your tax return.

For each student for whom you claimed the American Opportunity Credit, provide proof of enrollment in an eligible educational institution:

 Copies of Form 1098-T, Tuition Statement, from each institution the student attended (if provided by the institution)
 If any institution did not provide Form 1098-T, copies of other documents that verify enrollment, such as transcripts or other enrollment forms. The document(s) must include the institutions name, federal identification number, dates of enrollment, and the students enrollment status (more than half time, not a graduate student)
 Copies of proof of payment of tuition and fees such cancelled checks, bank statements, credit card statements or receipts. Form 1098-T may serve as proof of payment IF payments received are recorded in Box 1

For each student for whom you claimed the American Opportunity Credit, provide proof of payment for other qualified expenses such as additional course related fees, books and supplies:

 Copies of cancelled checks, bank statements, credit card statements or receipts
 Copies of documents that show the expenses were needed for a course of study, such as course guides, course syllabuses, or letters from the educational institution(s)

Certain payments on behalf of the student reduce the amount of qualified expenses. For any student that received any of the following, provide copies of documents that show the amounts received as:

 Employer provided educational assistance benefits
 Withdrawals from any educational retirement arrangements
 U.S. Savings bond interest that is nontaxable because you paid qualified higher education expenses
 Veterans educational assistance benefits or
 Any other nontaxable payment received for education expenses

Note: The following expenses are not allowable and do not qualify for the American Opportunities Credit:

 Insurance
 Medical expenses (including student health fees)
 Room and Board
 Similar personal, living or family expenses. This is true even if the amount must be paid to the institution as a condition of enrollment or attendance.

End of Form 886-H-AOC