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Rev. Proc. 2026-18

Exhibit H Form 1098-T

Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns · 2026-10-03 edition · updated 2026-10-04 · United States

8383 VOID CORRECTED

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

FILER’S name 1 Payments received for
qualified tuition and related
expenses
$
OMB No. 1545-1574
2026
Form 1098-T
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

8383 VOID CORRECTED

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

FILER’S name 1 Payments received for
qualified tuition and related
expenses
$
OMB No. 1545-1574
2026
Form 1098-T
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

8383 VOID CORRECTED

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

FILER’S name 1 Payments received for
qualified tuition and related
expenses
$
OMB No. 1545-1574
2026
Form 1098-T
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

43

Department of the Treasury - Internal Revenue Service

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▸Contents — Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns

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