Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 1098-T: Tuition Statement
IRS Form 1098-T is a Tuition Statement that reports qualified tuition and related expenses for an issuer to furnish to a recipient. The form may include contact information for a service provider.
Need help with Form 1098-T?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 1098-T.
Start filling →Form Overview
IRS Form 1098-T - Tuition Statement
IRS Form 1098-T is a Tuition Statement that reports qualified tuition and related expenses for an issuer to furnish to a recipient. The form may include contact information for a service provider.
Risk Radar
Scan points- 1Do not print and file self-printed Copy A from this PDF if it cannot be scanned by the IRS.
- 2Filing a self-printed Copy A from this PDF that is not scannable by the IRS.
- 3Failing to furnish a copy of Form 1098-T to the recipient at the time known.
- 4Not including contact information for the service provider if applicable on the form.
- 5Omitting the Student's Taxpayer Identification Number (TIN) when it should be present.
Plain English
This document provides proof of the educational costs paid by a student, which helps determine eligibility for tax credits. Issuers use this form to report payments received for tuition and other qualified school expenses to the IRS. Recipients use it to claim deductions or credits on their taxes.
Submission Date
- Filing date: Issuers are required to furnish a copy of Form 1098-T to the recipient at the time they know what they will have to report to the IRS, often beginning the following January. The form is available up to one year in advance of when the issuer must file it with the IRS.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when an eligible educational institution or insurer reports qualified tuition and related expenses you received during a specific year.
- Do not use it when the amount reported in Box 1 does not include amounts for an academic period beginning January–March 2027.
- Check Form 1040 instead when claiming an education credit on that form.
Form selector
Use this form or another form?
Reporting a prior year adjustment to the education credit
Box 4 shows adjustments made for a prior year, which may reduce your allowable education credit.
✓ Check Box 4.
Claiming an education credit on Form 1040 or 1040-SR
This statement is required to support any claim for an education credit when filing these forms.
✓ Retain the statement.
Reporting reimbursements/refunds from an insurer
Box 10 shows the total amount of reimbursements or refunds made by an insurer, which can reduce your education credit.
✓ Check Box 10.
Deadline or filing window
Issuers must furnish a copy of Form 1098-T to the recipient when they know what will be reported, often starting in January. The form is made available up to one year before filing; for example, the December 2026 revision can be used even if it cannot be filed with the IRS until January 2027.
Checklist
What you need before filling it out
Payments received for qualified tuition and related expenses
The total amount of payments received during 2026 from any source · Box 1
Adjustments made for a prior year
Total adjustments made by an eligible educational institution for a prior year · Box 4
Scholarships or grants
The total of all scholarships or grants administered and processed by the institution · Box 5
Ins. contract reimb./refund
Total amount of reimbursements or refunds made by an insurer · Box 10
At least half-time student
Check indicating enrollment status · Box 8
Graduate student
Check indicating program level · Box 9
Before you submit
- 1Ensure the eligible educational institution's name and address are present on Form 1098-T.
- 2Verify that the form reflects payments received for qualified tuition and related expenses during 2026.
- 3Confirm Box 5 shows the total of all scholarships or grants administered by the educational institution.
- 4Check Box 8 to confirm if you are considered at least half-time student.
- 5Review Box 10 to see the total amount of reimbursements or refunds from an insurer.
- 6Verify that any prior year adjustments are correctly reported in Box 4.
- 7Retain a copy of Form 1098-T for your records.
How to file this form
- 1Review the fields to confirm all payments, grants (Box 5), and refunds (Box 10) are accurately reported on IRS Form 1098-T.
- 2Check Boxes 8 and 9 to verify your enrollment status as a half-time or graduate student.
- 3Ensure Box 4 reflects any adjustments made by the institution for prior year expenses.
- 4Retain a copy of the completed IRS Form 1098-T for your records, especially when claiming an education credit on Form 1040.
- 5Furnish the recipient (if applicable) with their copy of IRS Form 1098-T at the closing of a sale to avoid mailing issues.
Known limitations
- 1Copy A of Form 1098-T must be scannable for filing with the IRS; self-printed copies from the PDF may incur a penalty.
- 2If an issuer has 10 or more information returns to file in aggregate, e-filing may be required for Form 1098-T.
- 3The order limit for most information returns, including Form 1098-T, is 10 due to the e-file requirement.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated 20/26. The form directs users to www.irs.gov/Form1098T for the latest information regarding Form 1098-T and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/26.
- Mailing address — confirm the eligible educational institution's name and address are included on the statement (Form p.4).
- Signature — Not stated in the official source (though the issuer's entity is required).
- Service Center Address — Not stated in the official source.
- Tax Year Reported — confirm the form reflects amounts reported for 2026 (as noted on Form p.4).
Quick Facts
Downloads
After you file
- 1Retain this statement (Form 1098-T) for records.
- 2The form must be used when completing Form 8863 to claim education credits.
- 3The issuer must include its name, address, and information contact telephone number on the statement.
- 4If the filer or service provider can answer questions about the statement, they may do so regarding credit requirements.
Sources
- SRCInstructions p.2 — The official revision date is 20/26.
- SRCInstructions p.1 — Copy A appears in red and must be scannable for filing with the IRS.
- SRCInstructions p.1 — If you have 10 or more information returns, in aggregate, you may be required to e-file.
- SRCInstructions p.2 — Box 1 is designated for Payments received for qualified tuition and related expenses.
- SRCInstructions p.3 — Form 1098-T Copy B must be used to complete Form 8863.
- SRCInstructions p.4 — The statement supports any claim for an education credit on Form 1040 or 1040-SR.
Common confusion points
Which version of Form 1098-T should I use?
The year of the revision date indicates when issuers must start using it to report amounts.
→ Check the specific revision date printed on the form.
What is the difference between Copy A and Copy B?
Copy A appears in red, while Copy B appears in black; Copy A is scannable for IRS filing.
→ Ensure you are filing a scannable version of Copy A.
Do I need to e-file if I only have one Form 1098-T?
E-filing may be required if the filer has 10 or more information returns in aggregate, but this is not guaranteed for just one.
→ Check the total count of all forms you are filing.
Who should I contact with questions about my education credit claim?
Do not contact the filer or service provider for explanations of the requirements; refer to Pub. 970 and Form 8863 instructions.
→ Confirm the statement itself does not provide a specific instruction on whom to call first.
What if the Student's TIN is missing from Box 1?
The issuer was unable to provide it, so contact your school for clarification.
→ Verify that the complete TIN has been reported to the IRS by the issuer.
When does an April 2025 revision of Form 1098-T start being used?
It is to use first to report amounts for calendar year 2025, with filings beginning in January 2026.
→ Confirm the revision date matches this timeline.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Pub. 970 (For help calculating the amount of your credit)
Questions about IRS Form 1098-T
What is IRS Form 1098-T used for?
This document provides proof of the educational costs paid by a student, which helps determine eligibility for tax credits. Issuers use this form to report payments received for tuition and other qualified school expenses to the IRS. Recipients use it to claim deductions or credits on their taxes.
Who must file IRS Form 1098-T?
The issuer must furnish Form 1098-T to the recipient; the filer is typically the educational institution or service provider.
What information does IRS Form 1098-T require?
The form collects details such as payments received for qualified tuition and related expenses (Box 1), adjustments made for a prior year (Box 5), and scholarships or grants (Box 6). It also checks if the amount in Box 1 includes amounts for an academic period beginning January–March 2027.
When is IRS Form 1098-T due?
Issuers are required to furnish a copy of Form 1098-T to the recipient at the time they know what they will have to report to the IRS, often beginning the following January. The form is available up to one year in advance of when the issuer must file it with the IRS.
Where do I file IRS Form 1098-T?
Issuers can order official IRS information returns, including a scannable Copy A for filing with the IRS, by going to IRS.gov/EmployerForms. If an issuer has 10 or more information returns to file, e-filing using the Information Return Intake System (IRIS) is recommended.
How do I complete IRS Form 1098-T?
The filer must complete all required fields, including their name, address, and Employer Identification Number. The issuer then furnishes a copy to the recipient using Copy B (black print). The document requires signing before sending, though specific signature location is not detailed in the provided excerpts.
What happens if IRS Form 1098-T is filed incorrectly?
If the filer submits a self-printed copy of Copy A from a PDF and it is not scannable, the IRS may impose a penalty for filing that form.
Which version of Form 1098-T should I use?
The year of the revision date indicates when issuers must start using it to report amounts. Check the specific revision date printed on the form.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.