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If the document has a newer doctype specified, and it is important to you that your document validate correctly, or you want to "code for the future", then you will want to use lower case tags.

Correction: Neither HTML 4.01, which is the current recommenadation, nor HTML 5, which is still only a draft, have restrictions on case. Only XHTML, a subset of XML, requires lower-case elements and attributes.

In older document types it is typical to see uppercased tags, but HTML tags are not case sensitive:

means the same as

. Plenty of web sites use uppercase HTML tags in their pages.

Correction: An opening HTML tag is composed of an element with possible attributes surrounded by angle brakets. The closing tag also has a backslash to distinguish it from the opening tag. H1 is an element,

is a tag containing the H1 element.

The World Wide Web Consortium (W3C) recommends lowercase in HTML 4 (citation needed), and demands lowercase tags in future versions of (X)HTML.

Correction: Authors of HTML documents may use lower-case, upper-case, proper case, or CaMeL case. Some authors put elements in upper-case and their attributes in lower-case. Other authors find using lowercase uses a few less keystrokes.

XHTML is a subset of XML. XML is case sensitive, so LI and li would be two different elements. This is the reason that XHTML elements and attributes are lower case.

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Q: Should you use upper case or lower case HTML tags?
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