Here’s what HIVE AI had to say about “Are there expanded credits for education through state or federal programs this season?”:
Federal (IRS) education credits this filing season (generally 2025 income filed in 2026)
There are not new “expanded” federal education credits announced for this season; the main federal education credits remain:
- American Opportunity Tax Credit (AOTC): up to $2,500 per eligible student (partially refundable, up to $1,000).
- Lifetime Learning Credit (LLC): up to $2,000 per tax return (nonrefundable).
- General comparison/eligibility rules (including that you generally can’t claim both credits for the same student in the same year) are summarized on the IRS education credits page.
Change that starts for 2026 (not this season’s 2025 return)
Beginning in 2026, individuals claiming the AOTC or LLC will be required to have a Social Security Number valid for work that was issued before the due date of the return; and if the claimant isn’t the student, the student also must have a valid SSN.
State programs
Many states have their own education-related credits/deductions, but what’s “expanded” (and whether anything changed this season) depends entirely on the specific state and program.
Sources
1 – American Opportunity Tax Credit
2 – LLC
3 – Education credits – AOTC and LLC
4 – Publication 970 (2025), Tax Benefits for Education
Try Your AI Tax Assistant for Free!
Ready to transform your practice with agentic AI in tax? See firsthand how our cutting-edge AI tax tools can revolutionize your approach to tax research and planning.