Publication 970
taxmap/pubs/p970-008.htm#en_us_publink1000204403
You claim the American opportunity credit by completing 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 40. A filled-in Form 8863
is shown at the end of this publication.
Note.In
Appendix A.
at the end of this publication, there is an example illustrating the use of Form
8863 when both the American opportunity credit and the lifetime learning credit
are claimed on the same tax return.