Before claiming AOTC or LLC, confirm the basic eligibility

 

Before claiming AOTC or LLC, confirm the basic eligibility

For either education credit, the IRS says all of these must generally be true:

1. Qualified education expenses were paid for postsecondary education.
2. The student attended an eligible educational institution.
3. The student is you, your spouse, or your dependent claimed on your return.
4. To claim the credit, you generally complete Form 8863 and attach it to Form 1040 or 1040-SR.
5. The law generally requires the student to have received Form 1098-T from the school.