Form 8863 Department of the Treasury Internal Revenue Service (99) Education Credits (American Opportunity and Lifetime Learning Credits) ▶ Attach to Form 1040 or Form 1040A. ▶ Information about Form 8863 and its separate instructions is at www.irs.gov/form8863. OMB No. 1545-0074 2015 Attachment Sequence No. 50 Name(s) shown on return Your social security number ▲ ! CAUTION Complete a separate Part III on page 2 for each student for whom you are claiming either credit before you complete Parts I and II. Part I Refundable American Opportunity Credit 1 After completing Part III for each student, enter the total of all amounts from all Parts III, line 30 . 1 2 Enter: $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) . . . . . . . . . . . . . 2 3 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 3 4 Subtract line 3 from line 2. If zero or less, stop; you cannot take any education credit . . . . . . . . . . . . . . . . . . . 4 5 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or qualifying widow(er) . . . . . . . . . . . . . . . . . 5 6 If line 4 is: • Equal to or more than line 5, enter 1.000 on line 6 . . . . . . . . . . . . • Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . } . . . . 6 . 7 Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet the conditions described in the instructions, you cannot take the refundable American opportunity credit; skip line 8, enter the amount from line 7 on line 9, and check this box . . . . ▶ 7 8 Refundable American opportunity credit. Multiply line 7 by 40% (.40). Enter the amount here and on Form 1040, line 68, or Form 1040A, line 44. Then go to line 9 below. . . . . . . . . . 8 Part II Nonrefundable Education Credits 9 Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions) 9 10 After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If zero, skip lines 11 through 17, enter -0- on line 18, and go to line 19 . . . . . . . . . . 10 11 Enter the smaller of line 10 or $10,000 . . . . . . . . . . . . . . . . . . . . 11 12 Multiply line 11 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . 12 13 Enter: $130,000 if married filing jointly; $65,000 if single, head of household, or qualifying widow(er) . . . . . . . . . . . . . 13 14 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 14 15 Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0- on line 18, and go to line 19 . . . . . . . . . . . . . . . 15 16 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or qualifying widow(er) . . . . . . . . . . . . . . . . . 16 17 If line 15 is: • Equal to or more than line 16, enter 1.000 on line 17 and go to line 18 • Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 . 18 Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) ▶ 18 19 Nonrefundable education credits. Enter the amount from line 7 of the Credit Limit Worksheet (see instructions) here and on Form 1040, line 50, or Form 1040A, line 33 . . . . . . . . . . 19 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25379M Form 8863 (2015)

Form 8863 (2015) Page 2 Name(s) shown on return Your social security number ▲ ! CAUTION Complete Part III for each student for whom you are claiming either the American opportunity credit or lifetime learning credit. Use additional copies of page 2 as needed for each student. Part III Student and Educational Institution Information See instructions. 20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of your tax return) 22 Educational institution information (see instructions) a. Name of first educational institution (1) Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions. (2) Did the student receive Form 1098-T from this institution for 2015? Yes No (3) Did the student receive Form 1098-T from this institution for 2014 with Box 2 filled in and Box 7 checked? Yes No If you checked “No” in both (2) and (3), skip (4). (4) If you checked “Yes” in (2) or (3), enter the institution's federal identification number (from Form 1098-T). – b. Name of second educational institution (if any) (1) Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions. (2) Did the student receive Form 1098-T from this institution for 2015? Yes No (3) Did the student receive Form 1098-T from this institution for 2014 with Box 2 filled in and Box 7 checked? Yes No If you checked “No” in both (2) and (3), skip (4). (4) If you checked “Yes” in (2) or (3), enter the institution's federal identification number (from Form 1098-T). – 23 Has the Hope Scholarship Credit or American opportunity credit been claimed for this student for any 4 tax years before 2015? Yes — Stop! Go to line 31 for this student. No — Go to line 24. 24 Was the student enrolled at least half-time for at least one academic period that began or is treated as having begun in 2015 at an eligible educational institution in a program leading towards a postsecondary degree, certificate, or other recognized postsecondary educational credential? (see instructions) Yes — Go to line 25. No — Stop! Go to line 31 for this student. 25 Did the student complete the first 4 years of postsecondary education before 2015 (see instructions)? Yes — Stop! Go to line 31 for this student. No — Go to line 26. 26 Was the student convicted, before the end of 2015, of a felony for possession or distribution of a controlled substance? Yes — Stop! Go to line 31 for this student. No — Complete lines 27 through 30 for this student. ▲ ! CAUTION You cannot take the American opportunity credit and the lifetime learning credit for the same student in the same year. If you complete lines 27 through 30 for this student, do not complete line 31. American Opportunity Credit 27 Adjusted qualified education expenses (see instructions). Do not enter more than $4,000 . . . . 27 28 Subtract $2,000 from line 27. If zero or less, enter -0-. . . . . . . . . . . . . . . . . 28 29 Multiply line 28 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30, on Part I, line 1 . 30 Lifetime Learning Credit 31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 31 Form 8863 (2015)

Department of the Treasury Internal Revenue Service 2015 Instructions for Schedule A (Form 1040) Itemized Deductions Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, you can deduct a part of your medical and dental expenses and unre- imbursed employee business expenses, and amounts you paid for certain taxes, inter- est, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. If you and your spouse paid expenses jointly and are filing separate returns for 2015, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz- ed deductions. Don't include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F. CAUTION ! Section references are to the Internal Revenue Code unless otherwise noted. Future Developments. For the latest information about developments related to Schedule A (Form 1040) and its in- structions, such as legislation enacted af- ter they were published, go to www.irs.gov/schedulea. What's New Limit on itemized deductions. Itemiz- ed deductions for taxpayers with adjus- ted gross incomes above $154,950 may be reduced. See the instructions for line 29. Standard mileage rates. The standard mileage rate allowed for operating ex- penses for a car when you use it for medical reasons is 23 cents per mile. The business standard mileage rate is 57.5 cents per mile. The 2015 rate for use of your vehicle to do volunteer work for certain charitable organizations re- mains at 14 cents per mile. Health coverage tax credit. The health coverage tax credit, which was claimed on Form 8885, has been reinstated retro- active to January 1, 2014. See Form 8885 and its instructions for more infor- mation. Medical and Dental Expenses You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1951, you can deduct the part of your medical and dental expenses that ex- ceeds 7.5% of the amount on Form 1040, line 38. See the instructions for line 3. Pub. 502 discusses the types of ex- penses you can and cannot deduct. It al- so explains when you can deduct capital expenses and special care expenses for disabled persons. If you received a distribution from a health savings account or a medical savings account in 2015, see Pub. 969 to figure your de- duction. Examples of Medical and Dental Payments You Can Deduct To the extent you weren't reimbursed, you can deduct what you paid for: Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance con- tracts as defined in Pub. 502. But see CAUTION ! Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You can't deduct in- surance premiums paid with pretax dol- lars because the premiums aren't inclu- ded in box 1 of your Form(s) W-2. If you are a retired public safety officer, you can't deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your retire- ment plan. If, during 2015, you were an eligible trade adjustment assis- tance (TAA) recipient, an al- ternative TAA (ATAA) recipient, reem- ployment TAA (RTAA) recipient, or Pen- sion Benefit Guaranty Corporation (PBGC) pension recipient, you must re- duce your insurance premiums by any amounts used to figure the health cover- age tax credit. See the instructions for Line 1. Prescription medicines or insulin. Acupuncturists, chiropractors, den- tists, eye doctors, medical doctors, occu- pational therapists, osteopathic doctors, physical therapists, podiatrists, psychia- trists, psychoanalysts (medical care on- ly), and psychologists. Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. CAUTION ! A-1 Jan 11, 2016 Cat. No. 53061X