Key Takeaways
• H-1B couples filing jointly with valid SSNs remain eligible for AOTC and LLC education credits in 2025 under OBBBA.
• OBBBA extends education credits and 529 plan expansions but adds no new SSN or TIN restrictions for these benefits.
• IRS rules require valid TINs by tax return deadlines; filing jointly and meeting income limits are essential for credit eligibility.
As of July 2025, many H-1B couples in the United States 🇺🇸 are asking whether new rules in the One Big Beautiful Bill Act (OBBBA) could stop them from claiming important education tax credits like The American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC). These credits can help families save thousands of dollars on college and other education costs. The main concern is whether changes to Social Security Number (SSN) requirements in the new law could block dual-income H-1B couples from getting these credits.
The short answer: H-1B couples who file jointly and have valid SSNs will still be eligible for education credits like the AOTC and LLC in 2025. The OBBBA does not add new SSN rules that would take away these benefits. Here’s a detailed look at what this means, how the rules work, and what H-1B couples should do to keep their eligibility.
What’s Changing and Who’s Affected?
The One Big Beautiful Bill Act, passed by the Senate on July 1, 2025, is a large law that covers many tax and health care topics. It has caused confusion among immigrants, especially H-1B couples, about whether they can still claim education credits. The main worry is about the SSN rules for these credits and whether the OBBBA changes them.
Who is affected?
– H-1B couples: Both spouses are in the United States 🇺🇸 on H-1B work visas.
– Dual-income: Both spouses work and file taxes together (married filing jointly).
– Families with education expenses: They want to claim the AOTC or LLC for themselves or their children.
What’s at stake?
– The American Opportunity Tax Credit (AOTC) can give up to $2,500 per student per year for college costs.
– The Lifetime Learning Credit (LLC) can give up to $2,000 per tax return for a wider range of education expenses.
Current IRS Rules for Education Credits
Before looking at the new law, it’s important to understand the basic IRS rules for these credits:
- Valid Taxpayer Identification Number (TIN): To claim the AOTC or LLC, the taxpayer, spouse (if filing jointly), and the student must each have a valid TIN. This can be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN).
- Timing: The TIN must be issued on or before the due date of the tax return, including any extensions.
- Filing Status: Married couples must file jointly to claim these credits. Filing separately makes them ineligible.
- Residency: The taxpayer must be treated as a resident for tax purposes.
For most H-1B couples, both spouses have SSNs, which means they meet the basic IRS requirement.
What Does the One Big Beautiful Bill Act Actually Do?
The OBBBA is a wide-ranging law, but when it comes to education credits, it does not add new SSN or TIN restrictions. Here’s what the law does and does not do:
What the OBBBA Does:
- Extends tax cuts: Keeps some tax breaks in place for several more years.
- Expands education savings: Makes it easier to use 529 plans (special savings accounts for education) for more types of schooling, including elementary and high school.
- Extends education credits: Keeps credits like the AOTC and LLC available through at least 2029.
What the OBBBA Does NOT Do:
- Does not add new SSN rules: There are no new requirements that would block H-1B couples with valid SSNs from claiming education credits.
- Does not change IRS TIN rules: The basic IRS rule—that you need a valid TIN by the tax filing deadline—remains the same.
As reported by VisaVerge.com, H-1B couples who file jointly and have valid SSNs remain eligible for education credits under the OBBBA.
Why the Confusion? SSN Rules and H-1B Couples
Many immigrants worry that new laws might quietly add rules that make it harder to claim tax benefits. In the past, some laws have added SSN requirements for other credits, like the Child Tax Credit. This history makes people nervous about any big new bill.
For H-1B couples, here’s what matters:
– Most H-1B visa holders and their spouses get SSNs soon after arriving in the United States 🇺🇸.
– If both spouses have SSNs by the tax return due date, they can claim the AOTC and LLC, just like before.
– If a spouse only has an ITIN (not an SSN), they may still be eligible, but the ITIN must be issued on time and all other IRS rules must be met.
The OBBBA does not change these facts. It does not add new barriers for H-1B couples with valid SSNs.
How Do Education Credits Work for H-1B Couples?
Let’s break down how H-1B couples can claim education credits and what steps they need to take:
1. Check SSN or ITIN Status
- Make sure both spouses have valid SSNs or ITINs issued by the tax filing deadline.
- If you are missing an SSN, apply as soon as possible to avoid problems.
2. File Jointly
- Married couples must file a joint tax return to claim the AOTC or LLC.
- Filing separately makes you ineligible for these credits.
3. Meet Income Limits
- The AOTC and LLC have income limits. For 2025, the AOTC starts to phase out at $80,000 for single filers and $160,000 for joint filers.
- The LLC phases out at $80,000 for single filers and $160,000 for joint filers.
- If your income is above these amounts, your credit will be reduced or you may not qualify.
4. Keep Good Records
- Save receipts, tuition statements (Form 1098-T), and other proof of education expenses.
- You may need to show these if the IRS asks for more information.
5. Claim the Credit
- Use IRS Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to claim the credits on your tax return.
- You can find the official IRS Form 8863 here.
What If Only One Spouse Has an SSN?
Sometimes, one spouse may have an SSN and the other may only have an ITIN. In these cases:
- You may still be able to claim education credits if both TINs (SSN or ITIN) are valid and issued by the deadline.
- If one spouse does not have any TIN by the deadline, you cannot claim the credits.
- It’s best to apply for an SSN as soon as you are eligible.
What About Children on H-4 Visas?
Many H-1B couples have children on H-4 dependent visas. If your child is the student for whom you want to claim the AOTC or LLC:
- The child must have a valid SSN or ITIN by the tax return due date.
- The child must be enrolled at least half-time in a qualified education program for the AOTC, or in any eligible course for the LLC.
- You must have paid qualified education expenses for the child.
Common Mistakes and How to Avoid Them
H-1B couples sometimes lose out on education credits because of small mistakes. Here are some tips to avoid problems:
- Don’t wait to apply for an SSN or ITIN. Delays can make you miss the deadline.
- Always file jointly if you are married. Filing separately makes you ineligible.
- Double-check that all names and TINs match IRS records. Mismatches can cause your credit to be denied.
- Keep all paperwork. You may need to show proof if the IRS asks.
What Should H-1B Couples Do Now?
If you are an H-1B couple planning to claim education credits in 2025 or beyond, here are your next steps:
- Check that both spouses have valid SSNs or ITINs. If not, apply right away.
- Plan to file your taxes jointly.
- Keep records of all education expenses.
- Watch for IRS updates each year in case rules change.
- If you have questions, talk to a tax professional who understands immigration tax issues.
Official Resources and Where to Get Help
For the most accurate and up-to-date information, always check official government sources:
- IRS Education Credits (AOTC and LLC):
IRS Education Credits (AOTC and LLC) - IRS Form 8863 (Education Credits):
About Form 8863 - Congressional Information on OBBBA:
House Ways and Means Committee – One Big Beautiful Bill Section-by-Section - IRS Individual Taxpayer Assistance:
Phone: 1-800-829-1040
Background: Why Are These Credits Important for H-1B Couples?
Education credits like the AOTC and LLC can make a big difference for H-1B families. College and other education costs in the United States 🇺🇸 are high, and these credits can help cover tuition, fees, and other expenses.
- AOTC: Up to $2,500 per student per year for the first four years of college. Up to $1,000 of the credit is refundable, meaning you can get money back even if you owe no tax.
- LLC: Up to $2,000 per tax return for any post-secondary education, including graduate school and job training.
For dual-income H-1B couples, these credits can help support their children’s education or their own career development.
What Do Experts and Advocacy Groups Say?
Tax experts and immigration groups have looked closely at the OBBBA and its impact on H-1B couples. Their main findings:
- No new SSN restrictions: The OBBBA does not add new SSN or TIN rules for education credits.
- IRS rules still apply: The key is to have valid TINs by the tax filing deadline.
- No new barriers: H-1B couples who follow the IRS rules can still claim the credits.
VisaVerge.com reports that there are no new barriers in the OBBBA for H-1B couples seeking education credits.
Looking Ahead: Will the Rules Change?
As of July 2025, there are no new laws or bills that would change the SSN or TIN rules for education credits in a way that would hurt H-1B couples. The OBBBA keeps education credits in place through at least 2029, giving families some peace of mind.
Still, it’s smart to check IRS updates each year, as tax rules can change. H-1B couples should stay informed and make sure they meet all requirements.
Key Takeaways for H-1B Couples
- You can still claim the AOTC and LLC in 2025 if you file jointly and both have valid SSNs or ITINs.
- The One Big Beautiful Bill Act does not add new SSN or TIN restrictions for education credits.
- Follow IRS rules and deadlines to keep your eligibility.
- Keep good records and seek professional help if you have questions.
By staying organized and informed, H-1B couples can continue to benefit from education credits and support their families’ future in the United States 🇺🇸.
If you need more help, visit the IRS Education Credits page or talk to a tax professional who understands the needs of immigrant families.
Learn Today
H-1B visa → A U.S. visa allowing skilled foreign workers to live and work temporarily in the United States.
American Opportunity Tax Credit (AOTC) → A tax credit of up to $2,500 per student for qualified college expenses in the first four years.
Lifetime Learning Credit (LLC) → A tax credit up to $2,000 per return for post-secondary education and job training costs.
Social Security Number (SSN) → A unique number issued to U.S. workers for tax reporting and social benefits identification.
Taxpayer Identification Number (TIN) → Any valid IRS-issued number (SSN, ITIN, or ATIN) used to file tax returns and claim credits.
This Article in a Nutshell
From July 2025, H-1B couples with valid SSNs can still claim education credits like AOTC and LLC. The One Big Beautiful Bill Act keeps these benefits stable through 2029 without new SSN restrictions, ensuring families can continue saving on college expenses amid evolving tax laws.
— By VisaVerge.com
