You claim the American opportunity credit by completing Parts I, III, and IV of
Form 8863 and submitting it with your Form 1040 or 1040A. Enter the
nonrefundable part of the credit on Form 1040, line 49, or on Form 1040A, line
31. Enter the refundable part of the credit on Form 1040, line 66, or on Form
1040A, line 43. A filled-in
Form 8863 is shown at the end of this chapter.