Education Credits

If you (or your dependent) paid qualified expenses in 2025 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you can’t take an education credit if any of the following applies.

You, or your spouse if filing jointly, are claimed as a dependent on someone else’s (such as your parent’s) 2025 tax return.

Your filing status is married filing separately.

The amount on Form 1040 or 1040-SR, line 11b, is $90,000 or more ($180,000 or more if married filing jointly).

You, or your spouse, were a nonresident alien for any part of 2025 unless your filing status is married filing jointly. See Nonresident aliens and dual-status aliens , earlier.

You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.

For more information, see Pub. 970; the instructions for Form 1040 or 1040-SR, line 29; and IRS.gov/EdCredit .