American Opportunity Credit calculator, 2026
This works out one number from the American Opportunity Credit figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2026-01-01Source: Education credits - AOTC and LLC (IRS)Verified 2026-09-01
How it is worked out
The whole of your expenses up to the first published amount, plus the published rate on the next published amount after that, and never more than the published maximum. Rounded to the nearest cent.
It uses Expenses credited in full, $2,000 and Further expenses credited in part, $2,000 and Rate on the further expenses, 25% and Maximum credit, $2,500, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Qualified education expenses for this student | Result |
|---|---|
| 500 | $500 |
| 2,000 | $2,000 |
| 3,000 | $2,250 |
| 4,000 | $2,500 |
| 10,000 | $2,500 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Education credits - AOTC and LLC (IRS)
- Maximum credit
AOTC allows a credit up to $2,500 per eligible student.
- Expenses credited in full
100% of the first $2,000 and 25% of the next $2,000.
- Further expenses credited in part
100% of the first $2,000 and 25% of the next $2,000.
- Rate on the further expenses
100% of the first $2,000 and 25% of the next $2,000.
Every 2026 American Opportunity Credit figure · American Opportunity Credit in every year · Every calculator on this site