DOC-13
Dec 2025
81 pages
Explains federal tax benefits for education when preparing 2025 returns, including the American opportunity and lifetime learning credits, student loan interest deduction, scholarships, education savings accounts, qualified tuition programs, savings bonds, and employer assistance. The 2025 updates include student loan interest phaseouts beginning at $85,000 MAGI for single filers and $170,000 for joint filers; the publication is dated January 27, 2026 and notes new Social Security number requirements for education credits beginning in 2026.