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Modified adjusted gross income

For purposes of this subsection, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.

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Rules

Data relation education_credit_member_of_tax_unit

#education_credit_member_of_tax_unit

Data Relation

arity: 2

- name: education_credit_member_of_tax_unit
  kind: data_relation
  data_relation:
    arity: 2

aotc_first_expense_rate

Parameter

source: 26 USC 25A(b)(1)(A)

- name: aotc_first_expense_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25A(b)(1)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: '1.0'

aotc_first_expense_threshold

Parameter

source: 26 USC 25A(b)(1)(A)

- name: aotc_first_expense_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(b)(1)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

aotc_second_expense_rate

Parameter

source: 26 USC 25A(b)(1)(B)

- name: aotc_second_expense_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25A(b)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.25'

aotc_second_expense_threshold

Parameter

source: 26 USC 25A(b)(1)(B)

- name: aotc_second_expense_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(b)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: '4000'

aotc_prior_year_limit

Parameter

source: 26 USC 25A(b)(2)(A)

- name: aotc_prior_year_limit
  kind: parameter
  dtype: Integer
  source: 26 USC 25A(b)(2)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: '4'

llc_rate

Parameter

source: 26 USC 25A(c)(1)

- name: llc_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25A(c)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.20'

llc_expense_limit

Parameter

source: 26 USC 25A(c)(1)

- name: llc_expense_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(c)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: '10000'

education_credit_phaseout_start_single

Parameter

source: 26 USC 25A(d)(1)(A)(ii)

- name: education_credit_phaseout_start_single
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(d)(1)(A)(ii)
  versions:
    - effective_from: '2026-01-01'
      formula: '80000'

education_credit_phaseout_start_joint

Parameter

source: 26 USC 25A(d)(1)(A)(ii)

- name: education_credit_phaseout_start_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(d)(1)(A)(ii)
  versions:
    - effective_from: '2026-01-01'
      formula: '160000'

education_credit_phaseout_length_single

Parameter

source: 26 USC 25A(d)(1)(B)

- name: education_credit_phaseout_length_single
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(d)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: '10000'

education_credit_phaseout_length_joint

Parameter

source: 26 USC 25A(d)(1)(B)

- name: education_credit_phaseout_length_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(d)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: '20000'

aotc_refundable_rate

Parameter

source: 26 USC 25A(i)

- name: aotc_refundable_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25A(i)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.40'

education_credit_adjusted_expenses

Derived

source: 26 USC 25A(g)(2)

- name: education_credit_adjusted_expenses
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(g)(2)
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, qualified_tuition_and_related_expenses - excludable_educational_assistance)

education_credit_person_eligible_relationship

Derived

source: 26 USC 25A(f)(1)(A)

- name: education_credit_person_eligible_relationship
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(f)(1)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        is_taxpayer
        or is_spouse
        or is_tax_unit_dependent

aotc_eligible_student

Derived

source: 26 USC 25A(b)(2)(B), 25A(b)(3)

- name: aotc_eligible_student
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(b)(2)(B), 25A(b)(3)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        meets_higher_education_act_student_requirements
        and at_least_half_time_student

aotc_student_year_eligible

Derived

source: 26 USC 25A(b)(2)

- name: aotc_student_year_eligible
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(b)(2)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        aotc_eligible_student
        and aotc_prior_year_election_count < aotc_prior_year_limit
        and not completed_first_four_years_postsecondary_before_year
        and not has_felony_drug_conviction

aotc_claim_allowed

Derived

source: 26 USC 25A(b), 25A(g)(1), 25A(g)(8)

- name: aotc_claim_allowed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(b), 25A(g)(1), 25A(g)(8)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        aotc_election_in_effect
        and education_credit_person_eligible_relationship
        and aotc_student_year_eligible
        and education_credit_identification_requirements_met
        and institution_employer_identification_number_included
        and payee_statement_received
        and not aotc_disallowance_period_applies

aotc_student_first_band_expenses

Derived

source: 26 USC 25A(b)(1)(A)

- name: aotc_student_first_band_expenses
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b)(1)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: min(education_credit_adjusted_expenses, aotc_first_expense_threshold)

aotc_student_second_band_expenses

Derived

source: 26 USC 25A(b)(1)(B)

- name: aotc_student_second_band_expenses
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        max(0, min(education_credit_adjusted_expenses, aotc_second_expense_threshold) -
        aotc_first_expense_threshold)

aotc_student_potential

Derived

source: 26 USC 25A(b)(1)

- name: aotc_student_potential
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (aotc_student_first_band_expenses * aotc_first_expense_rate)
        + (aotc_student_second_band_expenses * aotc_second_expense_rate)

american_opportunity_credit_before_phaseout

Derived

source: 26 USC 25A(b)(1), aggregated over eligible students

- name: american_opportunity_credit_before_phaseout
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b)(1), aggregated over eligible students
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        sum_where(
            education_credit_member_of_tax_unit,
            aotc_student_potential,
            aotc_claim_allowed
        )

education_credit_phaseout_start

Derived

source: 26 USC 25A(d)(1)(A)(ii)

- name: education_credit_phaseout_start
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(d)(1)(A)(ii)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            education_credit_phaseout_start_joint
        else:
            education_credit_phaseout_start_single

education_credit_phaseout_length

Derived

source: 26 USC 25A(d)(1)(B)

- name: education_credit_phaseout_length
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(d)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            education_credit_phaseout_length_joint
        else:
            education_credit_phaseout_length_single

education_credit_phaseout_excess

Derived

source: 26 USC 25A(d)(1)

- name: education_credit_phaseout_excess
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(d)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, modified_adjusted_gross_income - education_credit_phaseout_start)

education_credit_phaseout_rate

Derived

source: 26 USC 25A(d)(1)

- name: education_credit_phaseout_rate
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 25A(d)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: min(1, education_credit_phaseout_excess / education_credit_phaseout_length)

education_credit_claim_requirements_satisfied

Derived

source: 26 USC 25A(g)(6), 25A(g)(7)

- name: education_credit_claim_requirements_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 25A(g)(6), 25A(g)(7)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        filing_status != 2
        and (
            not is_nonresident_alien
            or section_6013_resident_alien_election
        )

american_opportunity_credit

Derived

source: 26 USC 25A(b), 25A(d), 25A(g)

- name: american_opportunity_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b), 25A(d), 25A(g)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if education_credit_claim_requirements_satisfied:
            max(0, american_opportunity_credit_before_phaseout * (1 - education_credit_phaseout_rate))
        else:
            0

refundable_american_opportunity_credit

Derived

source: 26 USC 25A(i)

- name: refundable_american_opportunity_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(i)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxpayer_is_section_1_g_child:
            0
        else:
            american_opportunity_credit * aotc_refundable_rate

non_refundable_american_opportunity_credit_potential

Derived

source: 26 USC 25A(i)

- name: non_refundable_american_opportunity_credit_potential
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(i)
  versions:
    - effective_from: '2026-01-01'
      formula: american_opportunity_credit - refundable_american_opportunity_credit

non_refundable_american_opportunity_credit_credit_limit

Derived

source: 26 USC 25A(a), section 26(a), IRS Schedule 3 ordering

- name: non_refundable_american_opportunity_credit_credit_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(a), section 26(a), IRS Schedule 3 ordering
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, income_tax_before_credits - foreign_tax_credit - cdcc)

non_refundable_american_opportunity_credit

Derived

source: 26 USC 25A(i), section 26(a)

- name: non_refundable_american_opportunity_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(i), section 26(a)
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        min(non_refundable_american_opportunity_credit_credit_limit,
        non_refundable_american_opportunity_credit_potential)

llc_eligible_person

Derived

source: 26 USC 25A(c)(2)

- name: llc_eligible_person
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(c)(2)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        education_credit_election_in_effect
        and education_credit_person_eligible_relationship
        and education_credit_identification_requirements_met
        and payee_statement_received
        and not aotc_claim_allowed

llc_expenses_before_cap

Derived

source: 26 USC 25A(c)(1), 25A(c)(2)

- name: llc_expenses_before_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(c)(1), 25A(c)(2)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        sum_where(
            education_credit_member_of_tax_unit,
            education_credit_adjusted_expenses,
            llc_eligible_person
        )

llc_capped_expenses

Derived

source: 26 USC 25A(c)(1)

- name: llc_capped_expenses
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(c)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: min(llc_expenses_before_cap, llc_expense_limit)

lifetime_learning_credit_potential

Derived

source: 26 USC 25A(c), 25A(d), 25A(g)

- name: lifetime_learning_credit_potential
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(c), 25A(d), 25A(g)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if education_credit_claim_requirements_satisfied:
            max(0, llc_capped_expenses * llc_rate * (1 - education_credit_phaseout_rate))
        else:
            0

lifetime_learning_credit_credit_limit

Derived

source: 26 USC 25A(a), section 26(a), IRS Schedule 3 ordering

- name: lifetime_learning_credit_credit_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(a), section 26(a), IRS Schedule 3 ordering
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        max(0, income_tax_before_credits - foreign_tax_credit - cdcc -
        non_refundable_american_opportunity_credit)

lifetime_learning_credit

Derived

source: 26 USC 25A(c), section 26(a)

- name: lifetime_learning_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(c), section 26(a)
  versions:
    - effective_from: '2026-01-01'
      formula: min(lifetime_learning_credit_credit_limit, lifetime_learning_credit_potential)

education_credit_before_refund_split

Derived

source: 26 USC 25A(a), 25A(i)

- name: education_credit_before_refund_split
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(a), 25A(i)
  versions:
    - effective_from: '2026-01-01'
      formula: american_opportunity_credit + lifetime_learning_credit

education_tax_credits

Derived

source: 26 USC 25A(a), 25A(i), section 26(a)

- name: education_tax_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(a), 25A(i), section 26(a)
  versions:
    - effective_from: '2026-01-01'
      formula: non_refundable_american_opportunity_credit + lifetime_learning_credit

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 911inferredUS Federal › Statutes › Title 26 › § 911

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us/statute/26/25A/d/2 — Modified adjusted gross income · Axiom

Modified adjusted gross income

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Rules

Data relation education_credit_member_of_tax_unit

#education_credit_member_of_tax_unit

Data Relation

arity: 2

- name: education_credit_member_of_tax_unit
  kind: data_relation
  data_relation:
    arity: 2

aotc_first_expense_rate

Parameter

source: 26 USC 25A(b)(1)(A)

- name: aotc_first_expense_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25A(b)(1)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: '1.0'

aotc_first_expense_threshold

Parameter

source: 26 USC 25A(b)(1)(A)

- name: aotc_first_expense_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(b)(1)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

aotc_second_expense_rate

Parameter

source: 26 USC 25A(b)(1)(B)

- name: aotc_second_expense_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25A(b)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.25'

aotc_second_expense_threshold

Parameter

source: 26 USC 25A(b)(1)(B)

- name: aotc_second_expense_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(b)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: '4000'

aotc_prior_year_limit

Parameter

source: 26 USC 25A(b)(2)(A)

- name: aotc_prior_year_limit
  kind: parameter
  dtype: Integer
  source: 26 USC 25A(b)(2)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: '4'

llc_rate

Parameter

source: 26 USC 25A(c)(1)

- name: llc_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25A(c)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.20'

llc_expense_limit

Parameter

source: 26 USC 25A(c)(1)

- name: llc_expense_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(c)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: '10000'

education_credit_phaseout_start_single

Parameter

source: 26 USC 25A(d)(1)(A)(ii)

- name: education_credit_phaseout_start_single
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(d)(1)(A)(ii)
  versions:
    - effective_from: '2026-01-01'
      formula: '80000'

education_credit_phaseout_start_joint

Parameter

source: 26 USC 25A(d)(1)(A)(ii)

- name: education_credit_phaseout_start_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(d)(1)(A)(ii)
  versions:
    - effective_from: '2026-01-01'
      formula: '160000'

education_credit_phaseout_length_single

Parameter

source: 26 USC 25A(d)(1)(B)

- name: education_credit_phaseout_length_single
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(d)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: '10000'

education_credit_phaseout_length_joint

Parameter

source: 26 USC 25A(d)(1)(B)

- name: education_credit_phaseout_length_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25A(d)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: '20000'

aotc_refundable_rate

Parameter

source: 26 USC 25A(i)

- name: aotc_refundable_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25A(i)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.40'

education_credit_adjusted_expenses

Derived

source: 26 USC 25A(g)(2)

- name: education_credit_adjusted_expenses
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(g)(2)
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, qualified_tuition_and_related_expenses - excludable_educational_assistance)

education_credit_person_eligible_relationship

Derived

source: 26 USC 25A(f)(1)(A)

- name: education_credit_person_eligible_relationship
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(f)(1)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        is_taxpayer
        or is_spouse
        or is_tax_unit_dependent

aotc_eligible_student

Derived

source: 26 USC 25A(b)(2)(B), 25A(b)(3)

- name: aotc_eligible_student
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(b)(2)(B), 25A(b)(3)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        meets_higher_education_act_student_requirements
        and at_least_half_time_student

aotc_student_year_eligible

Derived

source: 26 USC 25A(b)(2)

- name: aotc_student_year_eligible
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(b)(2)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        aotc_eligible_student
        and aotc_prior_year_election_count < aotc_prior_year_limit
        and not completed_first_four_years_postsecondary_before_year
        and not has_felony_drug_conviction

aotc_claim_allowed

Derived

source: 26 USC 25A(b), 25A(g)(1), 25A(g)(8)

- name: aotc_claim_allowed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(b), 25A(g)(1), 25A(g)(8)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        aotc_election_in_effect
        and education_credit_person_eligible_relationship
        and aotc_student_year_eligible
        and education_credit_identification_requirements_met
        and institution_employer_identification_number_included
        and payee_statement_received
        and not aotc_disallowance_period_applies

aotc_student_first_band_expenses

Derived

source: 26 USC 25A(b)(1)(A)

- name: aotc_student_first_band_expenses
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b)(1)(A)
  versions:
    - effective_from: '2026-01-01'
      formula: min(education_credit_adjusted_expenses, aotc_first_expense_threshold)

aotc_student_second_band_expenses

Derived

source: 26 USC 25A(b)(1)(B)

- name: aotc_student_second_band_expenses
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        max(0, min(education_credit_adjusted_expenses, aotc_second_expense_threshold) -
        aotc_first_expense_threshold)

aotc_student_potential

Derived

source: 26 USC 25A(b)(1)

- name: aotc_student_potential
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (aotc_student_first_band_expenses * aotc_first_expense_rate)
        + (aotc_student_second_band_expenses * aotc_second_expense_rate)

american_opportunity_credit_before_phaseout

Derived

source: 26 USC 25A(b)(1), aggregated over eligible students

- name: american_opportunity_credit_before_phaseout
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b)(1), aggregated over eligible students
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        sum_where(
            education_credit_member_of_tax_unit,
            aotc_student_potential,
            aotc_claim_allowed
        )

education_credit_phaseout_start

Derived

source: 26 USC 25A(d)(1)(A)(ii)

- name: education_credit_phaseout_start
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(d)(1)(A)(ii)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            education_credit_phaseout_start_joint
        else:
            education_credit_phaseout_start_single

education_credit_phaseout_length

Derived

source: 26 USC 25A(d)(1)(B)

- name: education_credit_phaseout_length
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(d)(1)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            education_credit_phaseout_length_joint
        else:
            education_credit_phaseout_length_single

education_credit_phaseout_excess

Derived

source: 26 USC 25A(d)(1)

- name: education_credit_phaseout_excess
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(d)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, modified_adjusted_gross_income - education_credit_phaseout_start)

education_credit_phaseout_rate

Derived

source: 26 USC 25A(d)(1)

- name: education_credit_phaseout_rate
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 25A(d)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: min(1, education_credit_phaseout_excess / education_credit_phaseout_length)

education_credit_claim_requirements_satisfied

Derived

source: 26 USC 25A(g)(6), 25A(g)(7)

- name: education_credit_claim_requirements_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 25A(g)(6), 25A(g)(7)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        filing_status != 2
        and (
            not is_nonresident_alien
            or section_6013_resident_alien_election
        )

american_opportunity_credit

Derived

source: 26 USC 25A(b), 25A(d), 25A(g)

- name: american_opportunity_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(b), 25A(d), 25A(g)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if education_credit_claim_requirements_satisfied:
            max(0, american_opportunity_credit_before_phaseout * (1 - education_credit_phaseout_rate))
        else:
            0

refundable_american_opportunity_credit

Derived

source: 26 USC 25A(i)

- name: refundable_american_opportunity_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(i)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxpayer_is_section_1_g_child:
            0
        else:
            american_opportunity_credit * aotc_refundable_rate

non_refundable_american_opportunity_credit_potential

Derived

source: 26 USC 25A(i)

- name: non_refundable_american_opportunity_credit_potential
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(i)
  versions:
    - effective_from: '2026-01-01'
      formula: american_opportunity_credit - refundable_american_opportunity_credit

non_refundable_american_opportunity_credit_credit_limit

Derived

source: 26 USC 25A(a), section 26(a), IRS Schedule 3 ordering

- name: non_refundable_american_opportunity_credit_credit_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(a), section 26(a), IRS Schedule 3 ordering
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, income_tax_before_credits - foreign_tax_credit - cdcc)

non_refundable_american_opportunity_credit

Derived

source: 26 USC 25A(i), section 26(a)

- name: non_refundable_american_opportunity_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(i), section 26(a)
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        min(non_refundable_american_opportunity_credit_credit_limit,
        non_refundable_american_opportunity_credit_potential)

llc_eligible_person

Derived

source: 26 USC 25A(c)(2)

- name: llc_eligible_person
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 25A(c)(2)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        education_credit_election_in_effect
        and education_credit_person_eligible_relationship
        and education_credit_identification_requirements_met
        and payee_statement_received
        and not aotc_claim_allowed

llc_expenses_before_cap

Derived

source: 26 USC 25A(c)(1), 25A(c)(2)

- name: llc_expenses_before_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(c)(1), 25A(c)(2)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        sum_where(
            education_credit_member_of_tax_unit,
            education_credit_adjusted_expenses,
            llc_eligible_person
        )

llc_capped_expenses

Derived

source: 26 USC 25A(c)(1)

- name: llc_capped_expenses
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(c)(1)
  versions:
    - effective_from: '2026-01-01'
      formula: min(llc_expenses_before_cap, llc_expense_limit)

lifetime_learning_credit_potential

Derived

source: 26 USC 25A(c), 25A(d), 25A(g)

- name: lifetime_learning_credit_potential
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(c), 25A(d), 25A(g)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if education_credit_claim_requirements_satisfied:
            max(0, llc_capped_expenses * llc_rate * (1 - education_credit_phaseout_rate))
        else:
            0

lifetime_learning_credit_credit_limit

Derived

source: 26 USC 25A(a), section 26(a), IRS Schedule 3 ordering

- name: lifetime_learning_credit_credit_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(a), section 26(a), IRS Schedule 3 ordering
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        max(0, income_tax_before_credits - foreign_tax_credit - cdcc -
        non_refundable_american_opportunity_credit)

lifetime_learning_credit

Derived

source: 26 USC 25A(c), section 26(a)

- name: lifetime_learning_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(c), section 26(a)
  versions:
    - effective_from: '2026-01-01'
      formula: min(lifetime_learning_credit_credit_limit, lifetime_learning_credit_potential)

education_credit_before_refund_split

Derived

source: 26 USC 25A(a), 25A(i)

- name: education_credit_before_refund_split
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(a), 25A(i)
  versions:
    - effective_from: '2026-01-01'
      formula: american_opportunity_credit + lifetime_learning_credit

education_tax_credits

Derived

source: 26 USC 25A(a), 25A(i), section 26(a)

- name: education_tax_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25A(a), 25A(i), section 26(a)
  versions:
    - effective_from: '2026-01-01'
      formula: non_refundable_american_opportunity_credit + lifetime_learning_credit

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 911inferredUS Federal › Statutes › Title 26 › § 911