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Form 1098-T, Tuition Statement

Eligible educational institutions file this form for each student they enroll and for whom a reportable transaction is made.

Insurers file this form for each individual to whom they made reimbursements or refunds of qualified tuition and related expenses.


Current Products

Form 1098-T
Instructions for Forms 1098-E and 1098-T (HTML)

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)


Other Items you may find useful:

All Form 1098-T Revisions

Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification

Form 1096, Annual Summary and Transmittal of U.S. Information Returns

Internal Revenue Bulletin 1998-15, Announcement 98-27, page 30

Internal Revenue Bulletin 2005-32, Revenue Procedure 2005-50, page 272

Internal Revenue Bulletin 2006-36, Notice 2006-72, page 363

Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically

Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498,W-2G, and 1042-S

Other Current Products


Comment on Form 1098-T

Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.

Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.

Information Reporting Program Customer Service Section: If you have questions about reporting on Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3, you may call 1-866-455-7438 (toll free) or 304-263-8700 (not toll free). For TTY/TDD help, call 304-579-4827 (not toll free). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.

Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Page Last Reviewed or Updated: 2013-03-26