U.S. · Form 8863 line 19
Form 8863 line 19 education credits.
The Credit Limit Worksheet, plus how the lifetime learning credit reaches it.
Form 8863 line 19 is “Nonrefundable education credits”, not the lifetime learning credit alone. It comes from line 7 of the Credit Limit Worksheet: the smaller of (line 18 lifetime learning credit plus line 9 nonrefundable American opportunity credit) or (Form 1040 line 18 minus certain Schedule 3 credits). It goes to Schedule 3 (Form 1040), line 3.
Run the lifetime learning credit and Credit Limit Worksheet
Result
Reference table
| Line | What it holds |
|---|---|
| Line 10 | Total of Part III line 31 for all lifetime learning credit students. |
| Line 11 | The smaller of line 10 or $10,000. |
| Line 12 | Line 11 times 20% (0.20). |
| Lines 13 to 17 | The MAGI phase-out: $180,000 joint or $90,000 otherwise, over a $20,000 or $10,000 range. |
| Line 18 | Line 12 times line 17. Goes to Credit Limit Worksheet line 1. |
| Line 19 | Smaller of worksheet lines 3 and 6. Goes to Schedule 3 (Form 1040), line 3. |
A correction to the row name
The keyword “line 19 lifetime learning credit” points to the wrong label. On the 2025 form, line 19 is Nonrefundable education credits, which combines the lifetime learning credit (line 18) and the nonrefundable part of the American opportunity credit (line 9), limited by your tax. The page slug reflects that.
The lifetime learning credit math
The credit equals 20% of adjusted qualified education expenses, up to a maximum of $10,000 per return, so at most $2,000 regardless of the number of students. It phases out when MAGI is between $80,000 and $90,000 ($160,000 and $180,000 joint), and nothing is allowed at $90,000 or more ($180,000 joint). You can claim both education credits on one return but not for the same student.
The Credit Limit Worksheet
Worksheet line 1 is Form 8863 line 18; line 2 is line 9; line 3 is their sum. Line 4 is Form 1040 or 1040-SR line 18, line 5 is the total of your Schedule 3 credits on lines 1, 2, 6d and 6l, and line 6 is line 4 minus line 5. Line 7 is the smaller of line 3 or line 6, and it goes on Form 8863 line 19. The instructions do not say what to do if line 6 comes out negative; this tool shows -0- rather than a negative credit.
Worked example
MAGI of $70,000 filing single gives a full phase-out fraction of 1.000. Expenses of $6,000 give line 12 of $1,200 and line 18 of $1,200. With no American opportunity credit, worksheet line 3 is $1,200. If Form 1040 line 18 is $5,000 and other credits are $0, line 6 is $5,000, so line 19 is the smaller figure: $1,200. If line 18 of the 1040 were only $800, line 19 would be $800. All inputs are illustrative. For the refundable part see line 8.
Sources
- Instructions for Form 8863 (2025): Line 19, the Credit Limit Worksheet, Table 1 and the lifetime learning credit rules. Read November 2, 2026.
- Form 8863 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is line 19 on Form 8863?
Nonrefundable education credits. It is the amount from line 7 of the Credit Limit Worksheet, and it is also entered on Schedule 3 (Form 1040), line 3.
How much is the lifetime learning credit?
20% of adjusted qualified education expenses up to $10,000 per return, so a maximum of $2,000, reduced by the MAGI phase-out.
What are the MAGI limits for the lifetime learning credit in 2025?
It phases out between $80,000 and $90,000 ($160,000 and $180,000 if married filing jointly), and no credit is allowed at $90,000 or more ($180,000 joint).
Can I claim both education credits?
You can claim both on the same return, but not for the same student.
Why is line 19 smaller than my credits?
The nonrefundable credits cannot exceed your tax after certain other credits. Worksheet line 7 is the smaller of line 3 (the credits) or line 6 (Form 1040 line 18 minus the listed Schedule 3 credits).
Not tax or legal advice
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