Form 8863 de 2010 - oportunidad americana

Form

8863
▶

Education Credits (American Opportunity and Lifetime Learning Credits)
See separate instructions to find out if you are eligible to take the credits. ▶ Attach to Form 1040 or Form1040A.

OMB No. 1545-0074

Department of the Treasury Internal Revenue Service (99)

Attachment Sequence No. 50 Your social security number

2010

Name(s) shown on return

! ▲
CAUTIONYou cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for the same year.

Part I
1

American Opportunity Credit
Caution: You cannottake the American opportunity credit for more than 4 tax years for the same student.
(a) Student’s name (as shown on page 1 of your tax return) First name Last name (b) Student’s social security number(as shown on page 1 of your tax return) (c) Qualified expenses (see instructions). Do not enter more than $4,000 for each student. (d) Subtract $2,000 from the amount in column (c). If zero or less,enter -0-. (e) Multiply the amount in column (d) by 25% (.25) (f) If column (d) is zero, enter the amount from column (c). Otherwise, add $2,000 to the amount in column (e).

Part II

2 TentativeAmerican opportunity credit. Add the amounts on line 1, column (f). If you are taking the lifetime learning credit for a different student, go to Part II; otherwise, go to Part III . . . . . . ▶

2Lifetime Learning Credit Caution: You cannot take the American opportunity credit and the lifetime learning credit for the same student in the same year.
(a) Student’s name (as shown on page 1 ofyour tax return) (b) Student’s social security number (as shown on page 1 of your tax return) (c) Qualified expenses (see instructions)

3
First name

Last name

4 5 6

Add the amounts online 3, column (c), and enter the total . . . . . Enter the smaller of line 4 or $10,000 . . . . . . . . . . . Tentative lifetime learning credit. Multiply line 5 by 20% (.20). If you Part III;...