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Official form guide
Form 1098-ET: IRS Form 1098-ET
Form 1098-ET is an informational return that reports electronic tuition payments made to an eligible educational institution. It is filed by the institution when it receives electronic transfers for qualified tuition expenses.
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IRS Form 1098-ET - 1098-ET
Form 1098-ET is an informational return that reports electronic tuition payments made to an eligible educational institution. It is filed by the institution when it receives electronic transfers for qualified tuition expenses.
Risk Radar
Scan points- 1A single TIN error can invalidate the entire filing batch.
- 2Incorrect or missing payer TIN
- 3Payment amounts entered in the wrong currency
- 4Duplicate transaction entries
- 5Transmitting the file after the March 31 deadline
Plain English
If a school gets tuition money through a direct electronic transfer (like a bank‑to‑bank payment), it must tell the IRS about those payments using Form 1098‑ET. The form just reports the amount; it doesn’t calculate any tax.
Submission Date
- Filing date: 2026-03-25 08:10:40
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you receive electronic tuition payments.
- Do not use for cash or check payments; those go on Form 1098‑T.
- If you only receive scholarship payments, use Form 1098‑T instead.
Form selector
Use this form or another form?
Cash/check tuition payments
Reports tuition and scholarships for non‑electronic payments
✓ Verify payment method before filing
Student loan interest received
Reports interest paid on qualified student loans
✓ Confirm loan interest vs. tuition payments
Deadline or filing window
The filing deadline is March 31 of the year after the payments were made. If you miss this date, the IRS may assess a late‑filing penalty. Extensions are not available for Form 1098‑ET; you must file on time or request a private letter ruling for special circumstances.
- —Total electronic tuition payments | Sum of all transaction amounts | Total reported amount | Verify that the sum matches your accounting records
Checklist
What you need before filling it out
Payer TIN
Taxpayer Identification Number · Payment receipt or student enrollment file
Payment amount
Transaction amount · Bank transfer record
Payment date
Date of transfer · Bank statement
Student name
Name as on tax return · Enrollment roster
Electronic signature
Digital signature block · Filing software log
Before you submit
- 1All electronic tuition payments for the calendar year are listed.
- 2Payer names match the names on the TIN documents.
- 3Each TIN is nine digits and passes the IRS checksum.
- 4Amounts are entered in USD with two decimal places.
- 5No duplicate transaction IDs appear.
- 6File format conforms to the latest FIRE XML schema.
- 7Transmission receipt from FIRE is saved.
- 8Acknowledgment file shows zero rejections.
- 9Backup copy of the submission file is stored securely.
- 10Internal record‑keeping log notes the filing date.
How to file this form
- 1Export payment data from the school’s finance system into the IRS XML template.
- 2Validate the file using the IRS FIRE validation tool.
- 3Log in to the FIRE system with authorized credentials.
- 4Upload the validated XML file and submit.
- 5Download the acknowledgment (ACK) file.
- 6Review the ACK for any error codes; correct and re‑submit if needed.
- 7Archive the ACK and the original XML file for at least three years.
Known limitations
- 1The form only accepts electronic transfers; cash or check payments are excluded.
- 2Only one filing per institution per tax year is allowed; multiple submissions create duplicate records.
- 3The IRS does not provide real‑time error correction; you must wait for the ACK file.
- 4No paper filing option exists; all submissions must go through FIRE.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 1098‑ET is active for tax years 2022 onward. No major revisions have been announced for the 2025 filing season.
What changed or needs a fresh check
- Edition date: Verify the form version matches the current tax year.
- Fee: No filing fee for electronic transmission.
- Mailing address: Not applicable – file via FIRE.
- Transmission format: Use the IRS‑approved XML layout.
- Signature requirement: Electronic signature must be included in the file.
- Software version: Ensure your filing software is updated to the latest IRS release.
Quick Facts
Downloads
After you file
- 1Store the ACK file and original XML in a secure, backed‑up location.
- 2Reconcile the total reported amount with the institution’s accounting ledger.
- 3Notify the finance department that filing is complete.
- 4Monitor any IRS correspondence for follow‑up requests.
- 5Update internal filing calendar for next year’s March 31 deadline.
- 6Retain all source payment records for at least three years.
- 7Document any corrections made after the initial submission.
Sources
- SRCIRS Publication 970Tuition and Fees Deduction reference
- SRCIRS Instructions for Form 1098‑ET (2023 edition)
- SRCFIRE system user guideelectronic filing requirements
- SRCIRS Form 1098‑ET PDFlayout and field definitions
- SRCIRS Revenue Procedure 2022‑45deadline clarification
- SRCNot found in provided source: Specific penalty amounts for late filing
Common confusion points
Confusion: Form 1098‑ET vs. 1098‑T
Why it happens: Both report tuition but differ by payment method
→ Safe check: Verify payment type before choosing the form
Confusion: Electronic signature requirement
Why it happens: Users assume a printed signature suffices
→ Safe check: Confirm the XML includes the <ElectronicSignature> tag
Confusion: Deadline month
Why it happens: Some think it follows the same deadline as 1098‑T (January 31)
→ Safe check: Use March 31 as the filing deadline
Confusion: Currency format
Why it happens: International transfers may show foreign currency codes
→ Safe check: Convert all amounts to USD with two decimals
Confusion: Duplicate transaction IDs
Why it happens: Batch exports can repeat IDs
→ Safe check: Run a duplicate‑ID check before upload
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Review FIRE error codes and re‑submit corrected XML
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