To calculate an education credit you must factor in:

The amount of qualified tuition and related expenses you paid for each eligible student in the taxable year, and
The amount of your modified adjusted gross income for the taxable year.

The education tax credit amount for each eligible student is also subject to a phaseout.

You must use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to calculate and claim an education credit.

Note: You can't claim the American opportunity credit on either an original or an amended return if either you or the student didn't have a taxpayer identification number by the due date of your return (including extensions), even if you or the student later gets one of those numbers. silver colored items to wear of the evening