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USIRSRev. 2024

Official form guide

Form 1098-T: Tuition Statement

Issued by educational institutions reporting tuition paid and scholarships.

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Form Overview

IRS Form 1098-T - Tuition Statement

Issued by educational institutions reporting tuition paid and scholarships.

Tuition statement reporting payments received for qualified tuition (Box 1) and scholarships/grants (Box 5) from an eligible educational institution.

Risk Radar

Scan points
  • 1Box 1 may show amounts billed, not amounts paid — check with school if they use paid or billed method
  • 2Missing Box 5 scholarships — reduces eligible expenses for credit calculation
  • 3Claiming credit when parent is eligible — student cannot claim credit if parent can claim them as dependent
  • 4Using 1098-T for non-qualified expenses — room, board, and fees not required for enrollment don't qualify
  • 5Not including 1098-T information from multiple schools — if student attended more than one institution

Plain English

Form 1098-T is your tuition statement from a college or vocational school. It reports the tuition and fees you paid and any scholarships or grants you received. You use it to claim education tax credits like the American Opportunity Credit or Lifetime Learning Credit.

Submission Date

  • Filing date: Institution must provide by January 31 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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Glossary Terms

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Field map

Compact field-by-field guide

6 fields

Institution

1 items

Institution's Name & EIN

College, university, or vocational school that issued the form.

Requiredtext

Student

1 items

Student's TIN & Name

Student's SSN/ITIN and full legal name.

Requiredtext

Box 1

1 items

Payments Received for Qualified Tuition

Total tuition and fees paid in the calendar year for academic periods.

Requiredamount

Box 5

1 items

Scholarships or Grants

Scholarships, fellowships, and grants received. May reduce the eligible credit amount.

amount

Box 8

1 items

At Least Half-Time Student

Checked if enrolled at least half-time in at least one academic period. Required for American Opportunity Credit.

checkbox

Box 9

1 items

Graduate Student

Checked if student is enrolled in a graduate program.

checkbox

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Quick Facts

Students (or their parents if claimed as dependent) who paid qualified tuition and fees to an eligible educational institution during the tax year.
Tuition statement reporting payments received for qualified tuition (Box 1) and scholarships/grants (Box 5) from an eligible educational institution.
Institution must provide by January 31 of the following year.
Provided by the educational institution (college, university, vocational school) by mail or online portal.
Form 1098-T is required to claim education tax credits (American Opportunity Credit up to $2,500 or Lifetime Learning Credit up to $2,000 per return).
Use Box 1 (tuition paid, minus scholarships) to calculate eligible education expenses. Box 5 reduces the qualified expenses. Claim education credit on Form 8863 (attached to Form 1040).

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Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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