Form 886 H AOC (Rev. 5 2017) F F886haoc

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Department of the Treasury - Internal Revenue Service

Form 886-H-AOC
(May 2017)

Supporting Documents to Prove
American Opportunity Credit

We need to verify that you are eligible to claim the American Opportunity Credit shown on your tax return.
For each student for whom you claimed the American Opportunity Credit, provide proof of enrollment in an
eligible educational institution:
• Copies of Form 1098-T, Tuition Statement, from each institution the student attended (if provided by the institution)
• If any institution did not provide Form 1098-T, copies of other documents that verify enrollment, such as transcripts
or other enrollment forms. The document(s) must include the institution’s name, federal identification number, dates
of enrollment, and the student’s enrollment status (more than half time, not a graduate student)
• Copies of proof of payment of tuition and fees such cancelled checks, bank statements, credit card statements or
receipts. Form 1098-T may serve as proof of payment IF payments received are recorded in Box 1
For each student for whom you claimed the American Opportunity Credit, provide proof of payment for other
qualified expenses such as additional course related fees, books and supplies:
• Copies of cancelled checks, bank statements, credit card statements or receipts
• Copies of documents that show the expenses were needed for a course of study, such as course guides, course
syllabuses, or letters from the educational institution(s)
Certain payments on behalf of the student reduce the amount of qualified expenses. For any student that
received any of the following, provide copies of documents that show the amounts received as:
• Employer provided educational assistance benefits
• Withdrawals from any educational retirement arrangements
• U.S. Savings bond interest that is nontaxable because you paid qualified higher education expenses
• Veteran’s educational assistance benefits or
• Any other nontaxable payment received for education expenses
Note: The following expenses are not allowable and do not qualify for the American Opportunities Credit:
• Insurance
• Medical expenses (including student health fees)
• Room and Board
• Similar personal, living or family expenses. This is true even if the amount must be paid to the institution as a
condition of enrollment or attendance.

Catalog Number 53588T

www.irs.gov

Form 886-H-AOC (Rev. 5-2017)



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