1098-T

Tuition Statement

Agency
IRS
Revision
2026
Fillable fields
56
Pages
4
Official source
IRS form page
Checked
October 20, 2026
Fill 1098-T online
Page 1 of form 1098-T

Form 1098-T: Tuition Statement

Form 1098-T is the tuition statement. The IRS page says eligible educational institutions file it for each student they enroll and for whom a reportable transaction is made, and insurers file it for each person to whom they made reimbursements or refunds of qualified tuition and related expenses. The filer sends Copy A to the IRS and gives Copy B to the student.

Copy B says the form is used to complete Form 8863 to claim education credits, and tells the student to give it to a tax preparer or use it to prepare the return. Box 1 shows payments received for qualified tuition and related expenses, and box 5 shows scholarships or grants the school administered and processed.

The current PDF is the 2026 form, for amounts in calendar year 2026. The PDF notes that the IRS releases information returns up to a year before they are filed. You can fill out Copy B free on this page.

Top of page 1 of Form 1098-T: Tuition Statement, as printed by IRS

What's on Form 1098-T

Filer, student and service provider details

The filer's name, address, information contact telephone number and EIN, the student's TIN, name and permanent address, and a box for a service provider or account number.

Box 1: payments received

Total payments received from all sources for qualified tuition and related expenses, less refunds made in the same year. The instructions say it is not reduced by scholarships in box 5.

Boxes 2 to 4

Boxes 2 and 3 are reserved for future use. Box 4 shows adjustments made for a prior year to tuition amounts reported on an earlier Form 1098-T.

Boxes 5 and 6: scholarships or grants

Box 5 is the total scholarships or grants the school administered and processed during the year. Box 6 shows reductions to scholarships or grants reported for a prior year.

Boxes 7 to 9: checkboxes

Box 7 marks payments for an academic period beginning January to March 2027. Box 8 marks an at least half-time student, and box 9 a graduate student.

Box 10: insurance reimbursements or refunds

For insurers: the total reimbursements or refunds of qualified tuition and related expenses made to the student during 2026.

How to fill out Form 1098-T

  1. 1

    Collect the student's TIN

    Form W-9S can be used to ask for it, but the instructions say it is optional: admission or enrollment forms and financial aid applications also work. A checkbox shows whether the TIN was asked for in writing.

  2. 2

    Enter filer and student details

    Give the telephone number of an administrative office that can answer questions, not the general number, and the student's permanent address.

  3. 3

    Enter payments in box 1

    Report all payments received during the year for qualified tuition and related expenses, less refunds of those payments made in the same year.

  4. 4

    Report scholarships and adjustments

    Enter prior-year tuition adjustments in box 4, scholarships or grants in box 5, and prior-year scholarship reductions in box 6.

  5. 5

    Check boxes 7, 8 and 9

    Check each box that applies: payments for a term starting January to March 2027, at least half-time enrollment, and graduate student status.

  6. 6

    File Copy A and give Copy B

    Copy A goes to the IRS and Copy B to the student, on paper or electronically. The student's TIN may be truncated on Copy B but not on the IRS copy. You can fill this form free on this page.

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Deadlines, where to send it and what it covers

Deadlines

The instructions point to Pub. 1099, General Instructions for Certain Information Returns, for when and where to file and for statements to recipients.

E-file rule

The instructions say the e-file threshold is 10 information returns in total, for returns filed on or after January 1, 2024. The IRS IRIS portal is one way to e-file.

Paper Copy A

The PDF says Copy A printed from it can't be scanned and a penalty may apply for filing it. Official scannable forms can be ordered at IRS.gov/EmployerForms.

Electronic statements

The instructions say a school may offer consent to receive Form 1098-T electronically as part of a global consent to do business electronically that meets the regulations.

What qualified expenses leave out

The instructions say room, board, insurance, medical expenses including student health fees, and transportation are not qualified tuition and related expenses.

Related forms

Who files Form 1098-T?

  • Colleges, universities and vocational schools

    The instructions define an eligible educational institution as a postsecondary institution described in section 481 of the Higher Education Act of 1965 that can take part in Department of Education student aid programs. This includes most accredited public, nonprofit and private postsecondary schools.

  • Insurers that refund tuition

    An insurer in the business of making refunds or reimbursements of qualified tuition and related expenses files Form 1098-T and reports the amount in box 10.

  • Others who collect tuition for a school

    The instructions say that if another person receives or collects tuition payments on the school's behalf, that person files the form, unless it lacks the information needed, in which case the school does.

  • Students who receive Copy B

    Copy B says the student, or the person who can claim the student as a dependent, may be able to claim an education credit, and that the statement is required to support any claim for one.

  • Students a school does not report

    The instructions list exceptions, such as courses with no academic credit, nonresident alien students unless they ask, and students whose expenses are entirely waived or paid with scholarships.

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Questions about Form 1098-T

Do I attach Form 1098-T to my tax return?

The school files Copy A with the IRS. Copy B says to keep it for your records, use it to complete Form 8863 for education credits, and give it to a tax preparer or use it to prepare the return.

Why didn't I get a Form 1098-T?

The instructions list cases where a school doesn't file one, such as courses with no academic credit, nonresident alien students unless they ask, and expenses entirely waived or paid with scholarships.

Why are boxes 2 and 3 empty?

Both are reserved for future use on the 2026 form.

Does box 1 include room and board?

No. The instructions say charges for room, board, insurance, medical expenses, transportation and similar personal costs are not qualified tuition and related expenses.

What does a check in box 7 mean?

It means box 1 includes payments for an academic period that begins January to March 2027. Copy B points to Pub. 970 for how to report these amounts.

Who can answer questions about my education credit?

Copy B says not to contact the school or its service provider for explanations of the credit rules. It points to Pub. 970, Form 8863 and the Instructions for Form 1040.