Publication 4982 — Tuition Statements - Information Worth Knowing

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4982.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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All eligible educational institutions are required to file a Form 1098-T, Tuition Statement, with the Internal Revenue Service for each enrolled student with a reportable trans­action during the taxable year. Reportable transactions include payments received, amounts billed, or refunds made for tuition and related expenses. Also, educational institutions must send copy B of the completed form to students no later than January 31 each year.

An eligible educational institution is any college, university, vocational school or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Certain educational institutions located outside the United States also participate in the U.S. Department of Education's Federal Student Aid (FSA) programs.

Educational institutions must file electronically if they have 250 or more tuition statements. An important reminder when filling in the forms for electronic filing, be sure to report the student’s enrollment status on this form; put a “1” in any appropriate checkbox, for example in Box 8 if the student was enrolled at least half-time, and in Box 9, if the student was enrolled as a graduate student.

Need specific instructions on filing? Visit www.IRS.gov and search for General Instructions for Certain Information Returns or Instructions for Forms 1098-E and 1098-T. To get free copies of the forms or these instructions, call 1-800-829-3676.

Students with questions about credits they may qualify for can visit www.IRS.gov and search for Tax Benefits for Education Information Center or download Publication 970, Tax Benefits for Education.

Publication 4982 (2-2012) Catalog Number 59177Q Department of the Treasury Internal Revenue Service www.irs.gov