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1. You were: a. Under age 18 at the end of 2013, or b. Age 18 at the end of 2013 and your earned income (defined later) was less than one-half of your support (defined later), or c. Over age 18 and under age 24 at the end of 2013 and a full-time student (defined later) and your earned income (defined later) was less than one-half of your support (defined later). 2. At least one of your parents was alive at the end of 2013. 3. You are not filing a joint return for 2013. If you meet these conditions, check the box next to line 7, skip line 8, and enter the amount from line 7 on line 9. If these conditions do not apply to you, complete line 8. You can answer the following questions to determine whether you qualify for a refundable American opportunity credit. 1. Were you under 24 at the end of 2013?

If no, stop here; you do qualify to claim part of the allowable American opportunity credit as a refundable credit.

If yes, go to question 2. 2. Were you over 18 at the end of 2013?

If yes, go to question 3.

If no, go to question 4. 3. Were you a full-time student (defined later) for 2013?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 5. 4. Were you 18 at the end of 2013?

If yes, go to question 5.

If no, go to question 6. 5. Was your earned income (defined later) less

than one-half of your support (defined later) for 2013?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 6. 6. Were either of your parents alive at the end of 2013?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 7. 7. Are you filing a joint return for 2013?

If no, you do not qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, you do qualify to claim part of your allowable American opportunity credit as a refundable credit. Earned income. Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. Earned income includes the part of any scholarship or fellowship that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship. Earned income does not include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. If you are a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). However, if capital is not an income-producing factor and your personal services produced the business income, the 30% limit does not apply. Support. Your support includes food, shelter, clothing, medical and dental care, education and the like. Generally, the amount of an item of support will be the amount of expenses incurred by the one furnishing such item. If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. To figure your support, count support provided by you, your parents, and others. However, a scholarship received by you is not considered support if you were a full-time student (defined below) for 2012. Full-time student. Solely for purposes of determining whether a scholarship is considered support, you were a full-time student for 2013 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution (defined earlier), or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency. Part II — Nonrefundable Education Credits Line 9 Enter the amount from line 9 on line 2 of the Credit Limit Worksheet, later. Line 10 Enter the amount from Part III, line 31. If you are claiming the lifetime learning credit for more than one student, add the amounts from each student's Part III, line 31, and enter the total for all those students on line 10. Line 14 Generally, your modified adjusted gross income is the amount on your Form 1040, line 38, or Form 1040A, line 22. However, if you are filing Form 2555, Form 2555-EZ, or Form 4563, or are excluding income from Puerto Rico, you must include on line 3 the amount of income you excluded. For details, see Pub. 970. Line 18 Enter the amount from line 18 on line 1 of the Credit Limit Worksheet, later. Line 19 Enter the amount from line 7of the Credit Limit Worksheet here and on Form 1040, line 49, or Form 1040A, line 31. Instructions for Form 8863 (2013) -5-