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Official form guide
Form 1098-T: Tuition Statement
Form 1098‑T, Tuition Statement, is issued by eligible educational institutions to report qualified tuition and related expenses to the IRS and to students. Use it when you paid or received scholarships for higher‑education courses in the tax year.
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IRS Form 1098-T - Tuition Statement
Form 1098‑T, Tuition Statement, is issued by eligible educational institutions to report qualified tuition and related expenses to the IRS and to students. Use it when you paid or received scholarships for higher‑education courses in the tax year.
Risk Radar
Scan points- 1A single typo can invalidate the education credit and delay your refund.
- 2Transposed digits in tuition amount
- 3Missing scholarship adjustments from prior year
- 4Using the wrong tax year on the form
- 5Failing to receive a corrected 1098‑T after an error
Plain English
Your college sends you a 1098‑T so the IRS knows how much you spent on tuition and what scholarships you got. You’ll need the numbers on this form when you or a parent claim education tax credits on a federal return.
Submission Date
- Filing date: Institutions must mail the student copy by January 31 and file with the IRS by February 28 (paper) or March 31 (electronic) of the following year.
- 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 paid qualified tuition or received scholarships in the tax year.
- Do not use for K‑12 tuition or non‑eligible expenses.
- Check Form 1098‑E for employee educational assistance.
Form selector
Use this form or another form?
Student received employer tuition assistance
Reports employer‑paid education benefits
✓ Verify employer’s reporting rules
You paid for a non‑degree course
Use receipts for deduction
✓ Confirm the course is not eligible for credits
Deadline or filing window
Institutions must send the student copy by Jan 31. Paper filing to the IRS is due Feb 28; electronic filing is due Mar 31. If you receive the form after Jan 31, request a corrected copy promptly to meet your tax‑return deadline (typically Apr 15).
- —Qualified tuition | Sum of Box 1 amounts minus scholarships (Box 5) | Net tuition for credit | Ensure scholarships are not double‑counted
Checklist
What you need before filling it out
Box 1 – Tuition billed
Tuition invoice or receipt · Student account portal
Box 5 – Scholarships/grants
Award letters or financial‑aid statements · Financial aid office
Box 2 – Amounts paid
Bank statements or cancelled checks · Student account portal
Box 4 – Adjustments from prior year
Prior year 1098‑T copy · Institution’s correction notice
Before you submit
- 1Confirm school’s EIN matches the form.
- 2Verify student’s SSN/TIN is correct.
- 3Check that Box 1 and Box 5 totals match your own records.
- 4Ensure any adjustments from the previous year are reflected in Box 4.
- 5Validate the tax year printed on the form.
- 6Confirm you have the latest edition (2024).
- 7If using paper, sign the institution’s signature block.
- 8Attach the form to the IRS filing method you choose.
How to file this form
- 1Log into the IRS FIRE system (if filing electronically).
- 2Upload the completed 1098‑T PDF and accompanying transmittal file.
- 3If filing paper, print the form on white 8½×11 paper and mail to the correct IRS Service Center.
- 4Include the institution’s signature page for paper submissions.
- 5Retain the acknowledgment receipt from FIRE or certified mail proof.
- 6Notify students that their copies were filed.
Known limitations
- 1Form does not calculate education credits; you must complete Form 8863.
- 2Only reports amounts; it does not verify eligibility of expenses.
- 3Scholarship amounts in Box 5 may include non‑qualified aid; further review is needed.
- 4The form does not capture room‑and‑board costs.
Field map
Compact field-by-field guide
Institution
1 items
College, university, or vocational school that issued the form.
Student
1 items
Student's SSN/ITIN and full legal name.
Box 1
1 items
Total tuition and fees paid in the calendar year for academic periods.
Box 5
1 items
Scholarships, fellowships, and grants received. May reduce the eligible credit amount.
Box 8
1 items
Checked if enrolled at least half-time in at least one academic period. Required for American Opportunity Credit.
Box 9
1 items
Checked if student is enrolled in a graduate program.
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Fillable formOpen in Editor->Form 1098‑T is a reporting document only; it does not itself create a tax liability. Its status is tied to the institution’s filing deadline, not the taxpayer’s return deadline.
What changed or needs a fresh check
- Edition date: Verify you have the 2024 version of Form 1098‑T.
- Fee: No filing fee for the institution.
- Mailing address: Use the IRS Service Center address listed in the 2024 instructions for paper filing.
- Electronic filing: Required if >250 forms are submitted.
- Signature: Institution must sign the paper copy; no student signature needed.
Quick Facts
Downloads
After you file
- 1Keep the student copy of the 1098‑T for at least three years.
- 2Store the electronic transmission acknowledgment in a secure folder.
- 3Reconcile the amounts with the education credit claimed on the tax return.
- 4Monitor IRS notices for any processing errors.
- 5Update the institution’s internal tuition‑billing records if adjustments were made.
Sources
- SRCIRS Instructions for Form 1098‑T, 2024 editionfiling deadlines and electronic filing rules.
- SRCIRS Publication 970Education Credits – explains qualified tuition amounts.
- SRCFIRE system user guideelectronic filing requirements.
- SRCIRS Service Center address listpaper filing locations.
- SRCForm 1098‑T box definitionsofficial form legend.
- SRCNot found in provided source: exact fee amount (none).
- SRCNot found in provided source: specific penalty amounts for errors.
Common confusion points
Box 1 vs. Box 2
Some schools report billed amount vs. amount paid
→ Use your payment records to confirm which box applies
Scholarship timing
Grants received in the same year but applied to next semester
→ Ensure they are reported in the correct tax year
Adjusted amounts
Prior‑year corrections can appear in Box 4
→ Verify with the previous year’s 1098‑T
Electronic vs. paper filing threshold
Misreading the 250‑form rule can cause filing errors
→ Check total number of forms before choosing method
Student vs. parent SSN
Parents sometimes use their SSN for dependents
→ Use the student’s SSN unless the parent claims the student as a dependent
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 843 (Claim for Refund) for penalties
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