U.S. · Form 8863 line 31
Form 8863 line 31, lifetime learning credit expenses.
Adjusted expenses with no per-student cap, then 20% on Part II.
Form 8863 line 31 is the student’s adjusted qualified education expenses for the lifetime learning credit. Unlike line 27, the line has no $4,000 cap. All Parts III line 31 amounts are added on Part II line 10, then line 11 limits the total to $10,000 and line 12 takes 20%.
Work out line 31
Result
Reference table
| Line | What it is |
|---|---|
| Line 31 | Adjusted qualified education expenses for the lifetime learning credit. Complete only if you do not complete lines 27 to 30 for the student. |
| Line 10 | Total of all Parts III line 31 amounts. |
| Line 11 | The smaller of line 10 or $10,000. |
| Line 12 | Line 11 times 20%. |
| Lines 13 to 17 | Income phaseout using $180,000 (MFJ) or $90,000, and $20,000 or $10,000. |
| Line 18 | Line 12 times line 17, then the Credit Limit Worksheet. |
What goes on line 31
The instructions say to enter the student’s adjusted qualified education expenses and to use the Adjusted Qualified Education Expenses Worksheet. The form’s caution says that if you complete lines 27 through 30 for a student, you do not complete line 31, because you cannot take both credits for the same student in the same year.
The adjustment
The worksheet subtracts from expenses paid in 2025: tax-free educational assistance received in 2025 and 2026 (before you file) allocable to the academic period, and refunds of qualified expenses. If expenses were paid in 2025 for an academic period beginning in the first three months of 2026, treat the period as beginning in 2025. If the result is zero or less, enter -0-.
What Part II does with it
Line 10 adds all line 31 amounts; if zero you skip to line 19. Line 11 caps the total at $10,000, so the maximum before the phaseout is $2,000. Lines 13 to 17 reduce the credit if income is above the $90,000 ($180,000 if married filing jointly) level over a $10,000 ($20,000) range, and line 18 gives the result.
Worked example
You paid $3,000 for one student’s tuition and had no tax-free assistance or refunds. Line 31 is $3,000, line 11 is $3,000 and line 12 is $600 before any income phaseout. With $14,000 of expenses across students, line 11 would be $10,000 and line 12 $2,000. Figures are illustrative.
Limits of this page
The calculator covers one student and one period. It does not apply the income phaseout, the tax limit (Credit Limit Worksheet) or the checks on whether the expenses qualify, which are explained in the instructions.
Sources
- Instructions for Form 8863 (2025): Line-by-line instructions, worksheets and limits. 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 31 on Form 8863?
Adjusted qualified education expenses for the lifetime learning credit.
Is there a cap on line 31?
No cap on the line itself; Part II line 11 limits the total to $10,000.
How much is the lifetime learning credit?
Line 12 is 20% of line 11, so up to $2,000 before the income phaseout.
Can I use line 31 if I used lines 27 to 30?
No. For a student with lines 27 to 30 completed, skip line 31.
Which tax year is this?
The 2025 edition of Form 8863 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.