Updated October 18, 2026. Quick answer: Lines 20 to 22 open Part III, the page you fill in for each student. Line 20 is the student’s name, line 21 is the student’s social security number, and line 22 identifies the school and answers questions about Form 1098-T. The name and number come from your tax return, and the school details come from the student’s Form 1098-T or the school.
IRS worksheets read line by line: Pub 970 Worksheet 1-1.
IRS worksheets read line by line: Form 8863 Adjusted Qualified Education Expenses Worksheet.
What lines 20 to 22 ask for
Part III is headed “Student and Educational Institution Information (see instructions)”. Above it the form cautions: “Complete Part III for each student for whom you’re claiming either the American opportunity credit or lifetime learning credit.” The instructions add a rule about order, that you “must complete Part III for each student for whom you’re claiming either the American opportunity credit or lifetime learning credit before you complete either Part I or Part II.” This page is part of the Form 8863 walk-through.
Lines 20 and 21: the student’s name and number
The captions read “Student name (as shown on page 1 of your tax return)” and “Student social security number (as shown on page 1 of” your tax return). The instructions for line 20 say “Enter the student’s name as shown on page 1 of your tax return.” For line 21 they say “Enter the student’s social security number (or other TIN, if applicable) as shown on page 1 of your tax return.”
The student is you, your spouse or a dependent, so the name and number are the ones already on your return. The return itself is explained at Form 1040 line by line.
Line 22: the school and the Form 1098-T questions
The instructions for line 22 start with the columns: “If the student attended only one educational institution, enter the information about the institution and answer the questions about Form 1098-T in column (a).” They continue: “If the student attended a second educational institution, enter the information and answers for the second educational institution in column (b).” For a third school they say “If the student attended more than two educational institutions, attach an additional page 2 completed only through line 22.”
The form asks, for each school, “Did the student receive Form 1098-T from this institution for 2025?” The statement itself is explained on the Form 1098-T page, and the 2024 question points to box 7 of the prior year’s form, covered at Form 1098-T box 7.
Two more rules sit in the instructions. For a school abroad: “If the educational institution has a foreign address, enter the foreign address here and don’t abbreviate the country name.” For the school’s identifying number: “The educational institution’s EIN must be provided on line 22(4) if the American opportunity credit is claimed for this student.”
Where the information comes from
The name and number come from your own return. The school’s name, address and EIN come from the student’s Form 1098-T or from the school; the form’s own caption says “You can get the EIN from Form 1098-T or from the institution.” Whether the student received a Form 1098-T for 2025 is something you check against the paperwork the school sent.
Where it goes next
Lines 20 to 22 only identify the student and school; no amount is figured here. After line 22 you answer the yes or no questions for the American opportunity credit, covered on the lines 23 to 26 page. The dollar lines follow on the lines 27 to 30 page and the line 31 page. The totals from every student’s Part III are then carried to Part I and Part II, covered at lines 1 to 8 and lines 9 to 19.
Edition and line numbers
This page reads the 2025 Form 8863 (Education Credits) and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The form header says “Attach to Form 1040 or 1040-SR.” Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently.
Common mistakes
- Starting Part I or Part II before the student pages are done. The instructions say you “must complete Part III for each student for whom you’re claiming either the American opportunity credit or lifetime learning credit before you complete either Part I or Part II.”
- Leaving the school’s EIN off when the American opportunity credit is claimed. The instructions say “The educational institution’s EIN must be provided on line 22(4) if the American opportunity credit is claimed for this student.”
- Listing three schools on one page. The instructions say “If the student attended more than two educational institutions, attach an additional page 2 completed only through line 22.”
Related: Form 1098-T, Form 1098-T box 7, Form 1040 line by line, and Schedule 3 line 3.
Sources
- Instructions for Form 8863, Education Credits (2025): https://www.irs.gov/pub/irs-pdf/i8863.pdf
- Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) (2025): https://www.irs.gov/pub/irs-pdf/f8863.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.