14818

Supporting Documents to Prove the American Opportunity Credit

Agency
IRS
Revision
Rev. 6-2026
Fillable fields
2
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 14818 online
Page 1 of form 14818

Form 14818: Supporting Documents to Prove the American Opportunity Credit

Form 14818 is an IRS list of the documents that support an American Opportunity Credit shown on a tax return. It opens with the IRS's own words: "We need to verify that you are eligible to claim the American Opportunity Credit shown on your tax return."

For each student the credit was claimed for, the form lists proof of enrollment in an eligible educational institution, proof of payment of tuition and fees, proof of other qualified expenses such as course related fees, books and supplies, and records of certain payments that reduce qualified expenses. A closing note names expenses that do not qualify.

The top of the form has spaces for the taxpayer name and the date. The footer says the form was previously identified as Form 886-H-AOC. You can fill out the header free in your browser on this page and download the result without an account.

Top of page 1 of Form 14818: Supporting Documents to Prove the American Opportunity Credit, as printed by IRS

What's on Form 14818

Header

Spaces for the taxpayer name and the date, under the form title and the June 2026 date.

Proof of enrollment

Copies of Form 1098-T from each institution, or other documents that show the institution's name, federal identification number, dates of enrollment and the student's enrollment status (more than half time, not a graduate student).

Proof of tuition and fee payments

Cancelled checks, bank statements, credit card statements or receipts. The form says Form 1098-T may serve as proof of payment if payments received are recorded in Box 1.

Other qualified expenses

Payment proof for items such as additional course related fees, books and supplies, plus documents that show the expenses were needed for a course of study, such as course guides, course syllabuses or letters from the institution.

Payments that reduce expenses

Employer provided educational assistance, withdrawals from educational retirement arrangements, nontaxable U.S. Savings bond interest, veteran's educational assistance and any other nontaxable payment received for education expenses.

Expenses that do not qualify

The closing note lists insurance, medical expenses (including student health fees), room and board, and similar personal, living or family expenses, even when paid to the institution as a condition of enrollment.

How to fill out Form 14818

  1. 1

    Fill in the header

    Enter the taxpayer name and the date at the top of the form.

  2. 2

    Go student by student

    Work through each list once for every student for whom the credit was claimed on the return.

  3. 3

    Gather enrollment records

    Copy Form 1098-T from each institution the student attended. Where an institution did not provide one, the form names transcripts or other enrollment forms that show the four listed details.

  4. 4

    Collect proof of payment

    Copy cancelled checks, bank statements, credit card statements or receipts for tuition and fees and for books, supplies and course fees, with course guides or syllabuses showing those items were needed.

  5. 5

    Add records of other payments

    If the student received any payment on the reducing list, such as veteran's educational assistance, include documents that show the amounts received.

  6. 6

    Review the closing note

    Compare the expenses against the note, which says insurance, medical expenses, room and board and similar personal costs do not qualify for the credit.

Why fill Form 14818 on indox

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Where it goes, timing and what to send

Where to send

The form itself prints no mailing address. It is an IRS request for documents, headed Department of the Treasury, Internal Revenue Service.

Deadline

The form prints no deadline.

Copies

The form asks for copies of each document, such as copies of Form 1098-T and copies of cancelled checks, bank statements, credit card statements or receipts.

Form 1098-T as payment proof

The form says Form 1098-T may serve as proof of payment if payments received are recorded in Box 1.

Earlier form number

The footer says the form was previously identified as Form 886-H-AOC.

Who fills out Form 14818?

  • Taxpayers who claimed the credit

    The form speaks to the person whose tax return shows the American Opportunity Credit, which the IRS says it needs to verify.

  • One set of documents per student

    The form asks for documents "For each student for whom you claimed the American Opportunity Credit", so the documents are gathered for every student on the return.

  • Schools as the source of records

    Form 1098-T, Tuition Statement, comes from each institution the student attended if the institution provided one. Otherwise the form asks for transcripts or other enrollment forms.

  • Students who received education benefits

    When a student received employer educational assistance, veterans' educational assistance or another listed payment, the form asks for documents that show the amounts received.

  • Who receives it

    The form is headed Department of the Treasury, Internal Revenue Service. It is the IRS that says it needs the documents to verify the credit.

The form is written by the IRS to a taxpayer whose return claims the American Opportunity Credit. The taxpayer fills in the name and date and gathers copies of the documents it lists.

Official sources and the blank

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Questions about Form 14818

What is Form 14818 used for?

It lists the documents that support an American Opportunity Credit shown on a tax return. The form says the IRS needs to verify eligibility for the credit claimed.

What if the school did not send Form 1098-T?

The form asks for other documents that verify enrollment, such as transcripts or other enrollment forms, showing the institution's name, federal identification number, dates of enrollment and the student's enrollment status.

Can Form 1098-T count as proof of payment?

The form says Form 1098-T may serve as proof of payment if payments received are recorded in Box 1.

Which expenses does the form say do not qualify?

Insurance, medical expenses (including student health fees), room and board, and similar personal, living or family expenses, even if the amount is paid to the institution as a condition of enrollment or attendance.

Was Form 14818 called something else before?

Yes. The footer says it was previously identified as Form 886-H-AOC.

Does Form 14818 have lines for amounts?

No. It has spaces for the taxpayer name and date, followed by lists of the documents to provide.