Form 1098-T Tuition Payments Statement

Attention:
Do not download, print, and file Copy A with the IRS.
Copy A appears in red, similar to the official IRS form,
but is for informational purposes only. A penalty of $50 per
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You may order these forms online at Forms and Publications
By U.S. Mail or by calling 1-800-TAX-FORM
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Page 1 of 6 of Form 1098-T (Page 2 is Blank)

2

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INK: Red, J-6983 - Separation for Form 1098-T Page 1
INK: Black - Separation for Form 1098-T Page 1

8383

VOID

CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone number 1 Payments received for
qualified tuition and
related expenses

OMB No. 1545-1574

$

2007

2 Amounts billed for
qualified tuition and
related expenses

$
FILER’S federal identification no.

Form

Street address (including apt. no.)

4 Adjustments made for a
prior year

5 Scholarships or grants

$

$

6 Adjustments to
scholarships or grants
for a prior year

7 Check this box if the
amount in box 1 or 2
includes amounts for
an academic period
beginning January March 2008 䊳

City, state, and ZIP code

$
Service Provider/Acct. No.
(see instr.)
Form

1098-T

1098-T

STUDENT’S social security number 3 Check if you have changed your
reporting method for 2007

STUDENT’S name

9 Check if a graduate

8 Check if at least

Cat. No. 25087J

Do Not Cut or Separate Forms on This Page

—

10 Ins. contract reimb./refund

$

student

half-time student

Tuition
Statement

Copy A
For
Internal Revenue
Service Center
File with Form 1096.
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2007 General
Instructions for
Forms 1099, 1098,
5498, and W-2G.

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

Page 3 of 6 of Form 1098-T

2

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

CORRECTED
FILER’S name, street address, city, state, ZIP code, and telephone number 1 Payments received for
qualified tuition and
related expenses

OMB No. 1545-1574

$

2007

2 Amounts billed for
qualified tuition and
related expenses

$
FILER’S federal identification no.

Form

Tuition
Statement

1098-T

STUDENT’S social security number 3 If this box is checked, your educational institution
has changed its reporting method for 2007

Copy B
For Student

STUDENT’S name

Street address (including apt. no.)

4 Adjustments made for a
prior year

5 Scholarships or grants

$

$

6 Adjustments to
scholarships or grants
for a prior year

7 Checked if the amount
in box 1 or 2 includes
amounts for an
academic period
beginning January March 2008 䊳

City, state, and ZIP code

$
Service Provider/Acct. No.
(see instr.)
Form

1098-T

8 Checked if at least
half-time student

(keep for your records)

9 Checked if a
graduate student

This is important
tax information
and is being
furnished to the
Internal Revenue
Service.

10 Ins. contract reimb./refund

$
Department of the Treasury - Internal Revenue Service

Page 4 of 6 of Form 1098-T

2

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Student
An eligible educational institution, such as a college or university, in which you
are enrolled and an insurer who makes reimbursements or refunds of qualified
tuition and related expenses to you, must furnish this statement to you. You,
or the person who may claim you as a dependent, may be able to take either
the tuition and fees deduction or claim an education credit on Form 1040 or
1040A for the qualified tuition and related expenses that were actually paid in
2007. Institutions may report either payments received in box 1 or amounts
billed in box 2. The amount shown in box 1 or 2 may represent an amount
other than the amount actually paid in 2007. Your institution must include its
name, address, and information contact telephone number on this statement.
It may also include contact information for a service provider. Although the
service provider may be able to answer certain questions about the statement,
do not contact them or the filer for explanations of the requirements for (and
how to figure) any allowable tuition and fees deduction or education credit that
you may claim. For more information about the deduction or credit, see Pub.
970, Tax Benefits for Education, Form 8863, Education Credits, and the Form
1040 or 1040A instructions.
Account number. May show an account or other unique number the filer
assigned to distinguish your account.
Box 1. Shows the total payments received from any source for qualified tuition
and related expenses less any related reimbursements or refunds.
Box 2. Shows the total amounts billed for qualified tuition and related
expenses less any related reductions in charges.
Box 3. Shows whether your institution changed its method of reporting for
2007. It has changed its method of reporting if the method (payments received
or amounts billed) used for 2007 is different than the reporting method used
for 2006. You should be aware of this change in figuring your allowable tuition
and fees deduction or education credits. The deduction and the credits are
allowable only for amounts actually paid during the year and not amounts
reported as billed, but not paid, during the year.

Box 4. Shows any adjustment made for a prior year for qualified tuition and
related expenses that were reported on a prior year Form 1098-T. This amount
may reduce any allowable education credit you may claim for the prior year.
See Form 8863 or Pub. 970 for more information.
Box 5. Shows the total of all scholarships or grants administered and
processed by the eligible educational institution. The amount of scholarships
or grants for the calendar year (including those not reported by the institution)
may reduce the amount of any allowable tuition and fees deduction or the
education credit you may claim for the year.
Box 6. Shows adjustments to scholarships or grants for a prior year. This
amount may affect the amount of any allowable tuition and fees deduction or
education credit you may claim for the prior year. See Pub. 970 for how to
report these amounts.
Box 7. Shows whether the amount in box 1 or 2 includes amounts for an
academic period beginning January-March 2008. See Pub. 970 for how to
report these amounts.
Box 8. Shows whether you are considered to be carrying at least one-half the
normal full-time workload for your course of study at the reporting institution. If
you are at least a half-time student for at least one academic period that
begins during the year, you meet one of the requirements for the Hope credit.
You do not have to meet the workload requirement to qualify for the tuition
and fees deduction or the lifetime learning credit.
Box 9. Shows whether you are considered to be enrolled in a program leading
to a graduate degree, graduate-level certificate, or other recognized
graduate-level educational credential. If you are enrolled in a graduate
program, you are not eligible for the Hope credit, but you may qualify for the
tuition and fees deduction or the lifetime learning credit.
Box 10. Shows the total amount of reimbursements or refunds of qualified
tuition and related expenses made by an insurer. The amount of
reimbursements or refunds for the calendar year may reduce the amount of
any allowable tuition and fees deduction or education credit you may claim for
the year.

Page 5 of 6 of Form 1098-T

2

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

VOID

CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone number 1 Payments received for
qualified tuition and
related expenses

OMB No. 1545-1574

2007

$
2 Amounts billed for
qualified tuition and
related expenses

$
FILER’S federal identification no.

Form

Tuition
Statement

1098-T

STUDENT’S social security number 3 Check if you have changed your
reporting method for 2007

Copy C
For Filer

STUDENT’S name

Street address (including apt. no.)

4 Adjustments made for a
prior year

5 Scholarships or grants

$

$

6 Adjustments to
scholarships or grants
for a prior year

7 Check this box if the
amount in box 1 or 2
includes amounts for
an academic period
beginning January March 2008 䊳

City, state, and ZIP code

$
Service Provider/Acct. No.
(see instr.)
Form

1098-T

8 Check if at least
half-time student

9 Check if a graduate
student

10 Ins. contract reimb./refund

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2007 General
Instructions for
Forms 1099, 1098,
5498, and W-2G.

$
Department of the Treasury - Internal Revenue Service

Page 6 of 6 of Form 1098-T

2

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Filers
General and specific form instructions are provided as
separate products. The products you should use to
complete Form 1098-T are the 2007 General
Instructions for Forms 1099, 1098, 5498, and W-2G,
and the 2007 Instructions for Forms 1098-E and
1098-T. A chart in the general instructions gives a
quick guide to which form must be filed to report a
particular payment. To order these instructions and
additional forms, visit the IRS website at www.irs.gov
or call 1-800-TAX-FORM (1-800-829-3676).
Caution: Because paper forms are scanned during
processing, you cannot file Forms 1096, 1098, 1099, or
5498 that you download and print from the IRS
website.

Due dates. Furnish Copy B of this form to the
recipient by January 31, 2008.
File Copy A of this form with the IRS by February 28,
2008. If you file electronically, the due date is March
31, 2008. To file electronically, you must have software
that generates a file according to the specifications in
Pub. 1220, Specifications for Filing Forms 1098, 1099,
5498, and W-2G Electronically or Magnetically. IRS
does not provide a fill-in form option.
Need help? If you have questions about reporting on
Form 1098-T, call the information reporting customer
service site toll free at 1-866-455-7438 or
304-263-8700 (not toll free). For TTY/TDD equipment,
call 304-267-3367 (not toll free). The hours of operation
are Monday through Friday from 8:30 a.m. to 4:30
p.m., Eastern time. The service site can also be
reached by email at [email protected].