The American Opportunity credit also needs the school's employer number
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70606, Sec. 70606.
Written by .
The American Opportunity credit also needs the school's employer number
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70606 in the PDF
What the document says
“No American Opportunity Tax Credit shall be allowed under this section unless the taxpayer includes the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses”
The section denies the American Opportunity Tax Credit unless the return carries the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses taken into account under the section. It also amends section 6213(g)(2)(J) so that an omission of a social security number or employer identification number counts as a mathematical or clerical error.
What the document actually says
“No American Opportunity Tax Credit shall be allowed under this section unless the taxpayer includes the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses”
That sentence, in plain words
No such credit is given unless one more number is on the return. That is the number of the school that was paid.
What this is about
It is the school's employer number. Leaving it out counts as a math error. So does leaving out a social security number.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70606, 139 Stat. 289 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The American Opportunity credit also needs the school's employer number,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70606, Sec. 70606. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70606-ein/ (retrieved August 26, 2026).
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