This Form is used for reporting certain excise taxes on mine operators, black lung trusts, and other persons under sections 4951, 4952, and 4953 of the Internal Revenue Code. It provides instructions on how to fill out and submit the form to the IRS.
These instructions for IRS Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), explain how to utilize this form when claiming costs for post-secondary schooling.
PDF 
Word
