You use IRS form 8863 (get the form and instructions here) to claim the American Opportunity Tax Credit, which is based on qualified college expenses that you pay for yourself, your spouse or a dependent for whom you claim an exemption on your tax return.

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You calculate the deduction based on qualified education expenses you pay for yourself, your spouse, or a dependent.

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First, it applies not only to you but can also include your spouse, your dependents, and even a non-spouse, non-dependent beneficiary.

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