Get IRS Instruction 8863 2012
Dow(er) $122,000 if married filing jointly; $61,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable; the rest is nonrefundable Nonrefundable credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY for the first 4 years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Nu.
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