2027 Form 1098-T

Status: Original and derived artifacts are available for this document.

Download: pdf

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

VOID

8383

1 Payments received for
qualified tuition and related
expenses

Street address

Dimensions: 7.3" x 3.5" Only RED copy is not fillable

CORRECTED

FILER’S name
Room/suite no.

OMB No. 1545-1574

2027

$
2

City/town

State/province

Country

Tuition
Statement

ZIP/foreign code
Form 1098-T

FILER’S employer identification no.

STUDENT’S TIN

STUDENT’S name
Street address
City/town

Copy A

3

Telephone number:

Apt. no.
State/province

Country

ZIP/foreign code

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 includes
amounts for an
academic period
beginning January–
March 2028

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

8 Checked if at least
half-time student

Form 1098-T Created 6/12/26

Cat. No. 25087J

9 Checked if a graduate
student
www.irs.gov/Form1098T

For
Internal Revenue
Service Center

10 Ins. contract reimb./refund

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

$

www.irs.gov/Form1099
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

Dimensions: 7.3" x 3.5" Only RED copy is not fillable

CORRECTED
1 Payments received for
qualified tuition and related
expenses

FILER’S name
Street address

Room/suite no.

OMB No. 1545-1574

2027

$
2

City/town

State/province

Country

Tuition
Statement

ZIP/foreign code
Form 1098-T

FILER’S employer identification no.

For Student

STUDENT’S TIN

STUDENT’S name
Street address
City/town

Copy B

3

Telephone number:

Apt. no.
State/province

Country

ZIP/foreign code

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 includes
amounts for an
academic period
beginning January–
March 2028

$
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
www.irs.gov/Form1098T

10 Ins. contract reimb./refund

This is important
tax information
and is being
furnished to the
IRS. This form
must be used to
complete Form 8863
to claim education
credits. Give it to the
tax preparer or use it to
prepare the tax return.

$
Department of the Treasury - Internal Revenue Service

Dimensions: 7.3" x 3.5" Only RED copy is not fillable

Instructions for Student
You, or the person who can claim you as a dependent, may be able to claim an
education credit on Form 1040 or 1040-SR. This statement has been furnished to you
by an eligible educational institution in which you are enrolled, or by an insurer who
makes reimbursements or refunds of qualified tuition and related expenses to you.
This statement is required to support any claim for an education credit. Retain this
statement for your records. To see if you qualify for a credit, and for help in calculating
the amount of your credit, see Pub. 970, Form 8863, and the Instructions for Form
1040. Also, for more information, go to www.irs.gov/Credits-Deductions/Individuals/
Qualified-Ed-Expenses and www.irs.gov/Education.
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 taxpayer identification number (TIN). For your protection, this form may
show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the issuer
has reported your complete TIN to the IRS. Caution: If your TIN is not shown in this
box, your school was not able to provide it. Contact your school if you have questions.
Account number. May show an account or other unique number the filer assigned to
distinguish your account.
Box 1. Shows the total payments received by an eligible educational institution in 2027
from any source for qualified tuition and related expenses less any reimbursements or
refunds made during 2027 that relate to those payments received during 2027.
Box 2. Reserved for future use.
Box 3. Reserved for future use.
Box 4. Shows any adjustment made by an eligible educational institution 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.
Tip: You may be able to increase the combined value of an education credit and
certain educational assistance (including Pell grants) if the student includes some or all
of the educational assistance in income in the year it is received. For details, see Pub.
970.
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 1040-X) for the prior year.
Box 7. Shows whether the amount in box 1 includes amounts for an academic period
beginning January–March 2028. 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.
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).
Future developments. For the latest information about developments related to Form
1098-T and its instructions, such as legislation enacted after they were published, go
to www.irs.gov/Form1098T.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online
federal tax preparation, e-filing, and direct deposit or payment options.