Form 1098-T Tuition Payments Statement

Attention:
This form is provided for informational purposes only. Copy A appears in red, similar
to the official IRS form. Do not file copy A downloaded from this website. The official
printed version of this IRS form is scannable, but the online version of it, printed from
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about printing these tax forms.

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

2010

$
2 Amounts billed for
qualified tuition and
related expenses

$
FILER’S federal identification no.

Form

4 Adjustments made for a
prior year

$

City, state, and ZIP code

$
9 Check if a graduate

8 Check if at least

Form

1098-T

Cat. No. 25087J

Do Not Cut or Separate Forms on This Page

For
Internal Revenue
Service Center

File with Form 1096.
For Privacy Act and
7 Check this box if the
Paperwork Reduction
amount in box 1 or 2
Act Notice, see the
includes amounts for
an academic period
2010 General
beginning January Instructions for
March 2011 䊳
Certain Information
10 Ins. contract reimb./refund
Returns.

$

student

half-time student

5 Scholarships or grants

Copy A

$

6 Adjustments to
scholarships or grants
for a prior year

Street address (including apt. no.)

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

1098-T

STUDENT’S social security number 3 Check if you have changed your
reporting method for 2010

STUDENT’S name

Tuition
Statement

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

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

2010

$
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 2010

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 2011 䊳

City, state, and ZIP code

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

8 Checked if at least
half-time student

Form

1098-T

(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

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 can claim you as a dependent, may be able to claim an education credit on
Form 1040 or 1040A for the qualified tuition and related expenses that were actually
paid in 2010. 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 2009. 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 education credit
that you may claim. For more information about the credit, see Pub. 970, Tax
Benefits for Education; Form 8863, Education Credits; and the Form 1040 or 1040A
instructions.
Student’s identification number. For your protection, this form may show only the
last four digits of your SSN, ITIN, or ATIN. However, the issuer has reported your
complete identification number to the IRS and, where applicable, to state and/or
local governments.
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 2010. It
has changed its method of reporting if the method (payments received or amounts
billed) used for 2010 is different than the reporting method used for 2009. You
should be aware of this change in figuring your education credits. 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 that you claimed for the prior year. See “recapture” in
the index to Pub. 970 to report a reduction in your education credit or tuition and
fees deduction.
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 the education credit you 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 that you claimed for the prior year. You may have to file an amended income
tax return (Form 1040X) for the prior year.
Box 7. Shows whether the amount in box 1 or 2 includes amounts for an academic
period beginning January-March 2011. 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 American opportunity credit. You
do not have to meet the workload requirement to qualify for 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 American opportunity credit, but you may qualify for 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 education credit you can claim
for the year.

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

2010

$
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 2010

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 2011 䊳

City, state, and ZIP code

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

8 Check if at least
half-time student

Form

1098-T

9 Check if a graduate
student

For Privacy Act and
Paperwork
Reduction Act
Notice, see
the 2010 General
Instructions for
Certain Information
Returns

10 Ins. contract reimb./refund

$
Department of the Treasury - Internal Revenue Service

Instructions for Filer
General and specific form instructions are provided as
separate products. The products you should use to
complete Form 1098-T are the 2010 General
Instructions for Certain Information Returns and the
2010 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,
3921, 3922, or 5498 that you download and print from
the IRS website.
Due dates. Furnish Copy B of this form to the student
by January 31, 2011.

File Copy A of this form with the IRS by February 28,
2011. If you file electronically, the due date is March
31, 2011. To file electronically, you must have software
that generates a file according to the specifications in
Pub. 1220, Specifications for Filing Forms 1098, 1099,
3921, 3922, 5498, 8935, and W-2G Electronically. 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 304-579-4827 (not toll free). The hours of operation
are Monday through Friday from 8:30 a.m. to
4:30 p.m., Eastern time.