2012 Form 1098-T Tuition 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 this website, is
not. A penalty may be imposed for filing forms that can’t be scanned. See part O in the
current General Instructions for Certain Information Returns for more information about
penalties.
To order official IRS forms, call 1-800-TAX-FORM (1-800-829-3676) or Order
Information Returns and Employer Returns Online, and we’ll mail you the scannable
forms and other products.
See IRS Publications 1141, 1167, 1179 and other IRS resources for information 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

2012

$
2 Amounts billed for
qualified tuition and
related expenses

Form 1098-T

$
FILER’S federal identification no.

STUDENT'S social security number

STUDENT'S name

Street address (including apt. no.)
City, state, and ZIP code
8 Check if at least
half-time student
Form 1098-T

Cat. No. 25087J

Copy A

3 Check if you have changed your
reporting method for 2012

For
Internal Revenue
Service Center

4 Adjustments made for a
prior year

5 Scholarships or grants

$

$

File with Form 1096.

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 2013 ▶
10 Ins. contract reimb./refund

For Privacy Act and
Paperwork Reduction
Act Notice, see the
2012 General
Instructions for
Certain Information
Returns.

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

Tuition
Statement

9 Check if a graduate
student

.

.

.

.

$

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — 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

2012

$
2 Amounts billed for
qualified tuition and
related expenses

Form 1098-T

$
FILER’S federal identification no.

STUDENT'S social security number

STUDENT'S name

Street address (including apt. no.)
City, state, and ZIP code

3 If this box is checked, your educational institution
has changed its reporting method for 2012
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 2013 ▶

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

8 Check if at least
half-time student

Form 1098-T

(keep for your records)

9 Checked if a graduate
student

.

.

.

Tuition
Statement
Copy B
For 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, only for the qualified tuition and related expenses that were actually paid in
2012. To see if you qualify for the credit, see Pub. 970, Tax Benefits for Education;
Form 8863, Education Credits; and the Form 1040 or 1040A instructions.
Institutions may report either payments received during the calendar year in box 1 or
amounts billed during the calendar year in box 2. The amount shown in box 1 or 2 may
represent an amount other than the amount actually paid in 2012. 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
filer or the service provider may be able to answer certain questions about the
statement, do not contact the filer or the service provider for explanations of the
requirements for (and how to figure) any education credit that you may claim.
Student's identification number. For your protection, this form may show only the
last four digits of your social security number (SSN). Individual taxpayer identification
number (ITIN), or adoption taxpayer identification number (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 in 2012 from any source for qualified tuition
and related expenses less any reimbursements or refunds made during 2012 that
relate to those payments received during 2012.
Box 2. Shows the total amounts billed in 2012 for qualified tuition and related
expenses less any reductions in charges made during 2012 that relate to those
amounts billed during 2012.
Box 3. Shows whether your institution changed its method of reporting for 2012. It has
changed its method of reporting if the method (payments received or amounts billed)

used for 2012 is different than the reporting method used for 2011. 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 (may result in an increase in
tax liability for the year of the refund). 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 2013. 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.
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
(may result in an increase in tax liability for the year of the refund).

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

2012

$
2 Amounts billed for
qualified tuition and
related expenses

Form 1098-T

$
FILER’S federal identification no.

STUDENT'S social security number

STUDENT'S name

Street address (including apt. no.)
City, state, and ZIP code
8 Check if at least
half-time student
Form 1098-T

Copy C

3 Check if you have changed your
reporting method for 2012

For Filer

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 2013 ▶
10 Ins. contract reimb./refund

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

9 Check if a graduate
student

.

.

.

Tuition
Statement

.

For Privacy Act and
Paperwork
Reduction Act
Notice, see
the 2012 General
Instructions for
Certain Information
Returns.

$
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 2012 General
Instructions for Certain Information Returns and the
2012 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
IRS.gov or call 1-800-TAX-FORM (1-800-829-3676).
Caution: Because paper forms are scanned during
processing, you cannot file with the IRS Forms 1096,
1097, 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, 2013. For information on furnishing Form
1098-T electronically, see the separate Specific
Instructions for Form 1098-T.

File Copy A of this form with the IRS by February 28,
2013. If you file electronically, the due date is April 1,
2013. To file electronically, you must have software that
generates a file according to the specifications in Pub.
1220, Specifications for Filing Forms 1097, 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.