2026 Form 1098-T (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1098t.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Attention:¶

Which Revision To Use for Which Year. We issue information returns up to a year in advance of when issuers will first file them. For all forms that we do not issue annually (such as Form 1040), the year of the revision date is the first year for which issuers are to use the form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC, Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for 2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first to report amounts for calendar year 2026 with the first filings with the IRS beginning in January 2027.

We release these and other information return forms and their instructions up to a year in advance of when you, as an issuer, are required to file them with the IRS. We do this because the information return forms have multiple uses. We also provide a copy of the form for the form issuer to use to furnish a copy of the form to the recipient. We require filers of information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish the information return to the recipient at the time they know what they will have to report to the IRS beginning the following January. For example, you cannot file the December 2026 revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026 until January 2027. However, you may want to furnish the recipient (the seller of the home) their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form 1099-S the following January, a year later, when the recipient may have a new mailing address. We therefore make the Form 1099-S for use in reporting 2026 sales available just before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient for sales beginning in 2026, even though the form can’t be filed with the IRS until January 2027. We also post drafts and final revisions of information returns well in advance so that issuers will know at the beginning of a year what information they need to collect during that year so they can report it to the IRS beginning in January of the following year.

Note: We make available Copy A for informational purposes only. Copy A appears in red, similar to the official printed form. However, official printed versions of Copy A are scannable, but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this PDF; we may impose a penalty for filing information return forms that we can’t scan. See part O in Publication 1099, General Instructions for Certain Information Returns, at IRS.gov/Form1099 for more information about penalties.

You may download and print Copy B and other copies of this form, which appear in black, to satisfy the requirement to furnish the information to the recipient.

If you have 10 or more information returns, in the aggregate, to file, you may be required to e-file information returns. You’ll find that it is easier and faster to e-file using our free Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.

To order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you the forms you request and their instructions, as well as any publications you may order.

Note: The order limit for most information returns is 10 due to the e-file requirement.

See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

Tuition Statement

Copy A

For Internal Revenue

Service Center

For filing information,

Privacy Act, and Paperwork Reduction

Act Notice, see the General Instructions

for Certain Information Returns .

www.irs.gov/Form1099

8383 VOID CORREC						CTED
FILER’S name	FILER’S name	FILER’S name	FILER’S name	FILER’S name	FILER’S name	1 Payments received for qualified tuition and related expenses $	Form1098-T 2026 OMB No. 1545-1574
Street address	Street address	Street address	Street address	Street address	Room/suite no.	Room/suite no.	Room/suite no.
Street address	Street address	Street address	Street address	Street address	Room/suite no.	2	2
City/town	State/province	State/province	Country	Country	ZIP/foreign code	ZIP/foreign code	ZIP/foreign code
Telephone number:	Telephone number:	Telephone number:	Telephone number:	Telephone number:	Telephone number:	3	3
FILER’S employer identification no.	FILER’S employer identification no.	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN
FILER’S employer identification no.	FILER’S employer identification no.	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	4 Adjustments made for a prior year $	5 Scholarships or grants $
STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name
Street address	Street address	Street address	Street address	Street address	Apt. no.	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 2027
City/town	State/province	State/province	Country	Country	ZIP/foreign code	ZIP/foreign code	ZIP/foreign code
Service Provider/Acct. No. (see instr.)	Service Provider/Acct. No. (see instr.)	Service Provider/Acct. No. (see instr.)	Service Provider/Acct. No. (see instr.)	8 Checked if at least half-time student	8 Checked if at least half-time student	9 Checked if a graduate student	10Ins. contract reimb./refund $

Form 1098-T Created 10/8/25 Cat. No. 25087J www.irs.gov/Form1098T 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

Cat. No. 25087J

Department of the Treasury - Internal Revenue Service

CORRECTED

tax information

Copy B For Student

IRS. This form must be used to complete Form 8863

This is important

tax information

and is being furnished to the

to claim education credits. Give it to the tax preparer or use it to

prepare the tax return.

FILER’S name						1 Payments received for qualified tuition and related expenses $	OMB No. 1545-1574 2026 1098-T Form
Street address	Street address	Street address	Street address	Street address	Room/suite no.	Room/suite no.	Room/suite no.
Street address	Street address	Street address	Street address	Street address	Room/suite no.	2	2
City/town	State/province	State/province	Country	Country	ZIP/foreign code	ZIP/foreign code	ZIP/foreign code
Telephone number:	Telephone number:	Telephone number:	Telephone number:	Telephone number:	Telephone number:	3	3
FILER’S employer identification no.	FILER’S employer identification no.	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN
FILER’S employer identification no.	FILER’S employer identification no.	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	STUDENT’S TIN	4 Adjustments made for a prior year $	5 Scholarships or grants $
STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name	STUDENT’S name
Street address	Street address	Street address	Street address	Street address	Apt. no.	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 2027
City/town	State/province	State/province	Country	Country	ZIP/foreign code	ZIP/foreign code	ZIP/foreign code
Service Provider/Acct. No. (see instr.)	Service Provider/Acct. No. (see instr.)	Service Provider/Acct. No. (see instr.)	Service Provider/Acct. No. (see instr.)	8 Checked if at least half-time student	8 Checked if at least half-time student	9 Checked if a graduate student	10Ins. contract reimb./refund $

Form 1098-T (keep for your records) www.irs.gov/Form1098T

Department of the Treasury - Internal Revenue Service

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 2026 from any source for qualified tuition and related expenses less any reimbursements or refunds made during 2026 that relate to those payments received during 2026. 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 2027. 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.

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