Reminders

Form 1098-T, Tuition Statement. When figuring an education credit, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. In most cases, the student should receive Form 1098-T from the eligible educational institution by February 2, 2026 (January 31 falls on a Saturday). However, the amount on Form 1098-T might be different from the amount you actually paid and are deemed to have paid. In addition, Form 1098-T should give you other information for that institution, such as adjustments made for prior years; the amount of scholarships or grants, reimbursements, or refunds; and whether the student was enrolled at least half-time or was a graduate student. The eligible educational institution may ask for a completed Form W-9S, Request for Student’s or Borrower’s Taxpayer Identification Number and Certification, or similar statement to obtain the student’s name, address, and taxpayer identification number.

Form 1098-T requirement. To be eligible to claim the American opportunity credit or lifetime learning credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T from an eligible educational institution, whether domestic or foreign.

However, you may claim a credit if the student doesn’t receive a Form 1098-T because the student’s educational institution isn’t required to furnish a Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has qualified education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no academic credit is awarded). If a student’s educational institution isn’t required to provide Form 1098-T to the student, you may claim a credit without Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.

You may also claim a credit if the student attended an eligible educational institution required to furnish Form 1098-T but the student doesn’t receive Form 1098-T before you file your tax return (for example, if the institution is otherwise required to furnish Form 1098-T and doesn’t furnish it or refuses to do so) and you take the following required steps: After February 2, 2026 (January 31 falls on a Saturday), but before you file your 2025 tax return, you or the student must request that the educational institution furnish Form 1098-T. You must fully cooperate with the educational institution’s efforts to gather the information needed to furnish Form 1098-T. You must also otherwise qualify for the benefit, be able to demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and substantiate the payment of qualified tuition and related expenses.

Educational institution’s EIN required. To claim the American opportunity credit, you must provide the educational institution’s employer identification number (EIN) on your Form 8863. You should be able to obtain this

information from Form 1098-T or the educational institution. See chapter 2.

Form 8862 may be required. If your American opportunity credit was denied or reduced for any reason other than a math or clerical error for any tax year beginning after 2015, you must attach a completed Form 8862, Information To Claim Certain Credits After Disallowance, to your tax return for the next year for which you claim the credit. See chapter 2.

Ban on claiming the American opportunity credit. If you claim the American opportunity credit even though you’re not eligible, you may be banned from claiming the credit for 2 or 10 years depending on your conduct. See chapter 2.

Taxpayer identification number (TIN) needed by due date of return. If you haven’t been issued a TIN by the due date of your 2025 return (including extensions), you can’t claim the American opportunity credit on either your original or an amended 2025 return. Also, the American opportunity credit isn’t allowed on either your original or an amended 2025 return for a student who hasn’t been issued a TIN by the due date of your return (including extensions). See chapter 2.

Higher education emergency grants. Emergency financial aid grants under the following are not included in your gross income.

• The CARES Act.

• The Coronavirus Response and Relief Supplemental Appropriations Act, 2021.

• The American Rescue Plan Act of 2021.

Also, for purposes of the American opportunity tax credit (see chapter 2) and lifetime learning credit (see chapter 3), a student does not reduce an amount of qualified tuition and related expenses by the amount of an emergency financial aid grant. For more information, go to Higher Education Emergency Grants Frequently Asked Questions .

Coordination with Pell grants and other scholarships or fellowship grants. It may benefit you to choose to include otherwise tax-free scholarships or fellowship grants in income. This may increase your education credit and lower your total tax or increase your refund. See Coordina- tion with Pell grants and other scholarships in chapter 2 and chapter 3.

Student loan interest deduction. You can’t deduct as interest on a student loan any interest paid by your employer after March 27, 2020, under an educational assistance program. See chapter 4.

Student loan forgiveness. The American Rescue Plan Act of 2021 modified the treatment of student loan forgiveness for discharges in 2021 through 2025. See chapter 5.

Achieving a Better Life Experience (ABLE) account. This is a savings account for individuals with disabilities and their families. Distributions are tax free if used to pay the beneficiary’s qualified disability expenses, which may include education expenses. For more information, see Pub. 907, Tax Highlights for Persons With Disabilities.

2 Publication 970 (2025)

Estimated tax payments. If you have taxable income from any of your education benefits and the payer doesn’t withhold enough income tax, you may need to make estimated tax payments. For more information, see Pub. 505, Tax Withholding and Estimated Tax. Employer-provided educational assistance benefits. Employer-provided educational assistance benefits include payments made after March 27, 2020, for principal or interest on any qualified education loan you incurred for your education. See chapter 10. Miscellaneous itemized deductions. For tax years beginning after 2017, you no longer deduct work-related education expenses as a miscellaneous itemized deduction subject to a 2%-of-adjusted-gross-income floor. See chapter 11. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children se- lected by the Center may appear in this publication on pa- ges that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.