IRS Form 1098-T 2019 Tuition Statement

What Is a 1098-T Form?

IRS Form 1098-T, Tuition Statement - also known as the IRS Tuition Statement or the College Tuition Tax Form - is a form that provides information about qualified tuition and related fees paid during the tax year. It is filed with the Internal Revenue Service (IRS) by the educational institution and it can be used by the paying student to calculate their education-related tax deductions and credits. This document also reports any scholarships and grants received that may reduce these deductions or credits.

The IRS issued the form and revised it in 2019. Use the link below to download Form 1098-T.

How Does a 1098-T Affect My Taxes?

This Tuition Statement shows any adjustments made by the school to qualified expenses reported on the 1098-T of the past year. If previous year's expenses were lower than initially reported, the student may have to pay an additional tax for that year.

Students may claim an education credit on Form 1040. This 1098-T form is required to support any claim for an education credit. This 1098-T Tuition Statement also shows the amount of scholarships and grants paid to the school for the student's expenses, and this amount may reduce the amount of qualified expenses when calculating a student's credit.

If 1098-T shows any adjustments by the school to scholarships and grants reported on a previous year's 1098-T, the student's tax liability for the previous year may be altered, and an amended return may have to be filed by the student.

How to Get 1098-T Form?

If you are an eligible educational institution or an insurer, an official IRS 1098-T form Copy A to file with the IRS may be ordered through the IRS website and received by mail. Fillable Form 1098-T copies B and C may be downloaded, printed, and used to satisfy the requirement to furnish the statement to the payer.

If you are an eligible post-secondary student, you will receive a copy of this form every year. This form may be furnished to you by the educational institution or the insurer that reimbursed or refunded qualified educational expenses to you. Qualified expenses include tuition, an enrollment fee, and required course materials.

IRS Form 1098-T Instructions

The IRS provides separate Instructions for Form 1098-T., which you can find on the IRS website or by clicking on this link. Schools can report a student's qualified expenses based on how much the student actually paid (in Box 1) or on how much the school billed the student during the year (in Box 2).

Eligible educational institutions must file a 1098-T tax form for each enrolled student for whom a reportable transaction is made. Insurers must file Form 1098-T for each individual to whom they made reimbursements or refunds of qualified tuition and related expenses.

Fillable Form 1098-T copies B and C are available online in pdf format at the IRS website. The students who paid tuition or related reportable expenses will be provided with this form by January 31, 2020.

Qualified schools must file electronically if they need to file 250 or more returns.

Forms 1098-T on paper shall be filed by February 28, 2020, or March 31, 2020, if filed electronically. Late filing penalties shall apply if the educational institution fails to file a correct return by the due date without a reasonable cause. Here are the penalties:

  • $50 per information return if you correctly file within 1 month;
  • $110 per information return if you correctly file more than 1 month after the due date but by August 1;
  • $270 per information return in case the return is filed after August 1 or not filed at all.

Taxpayers who mail paper versions of their tax returns should enclose a Form 1096 with their Form 1098-T. You can file information returns electronically via the IRS Filing Information Returns Electronically (FIRE) system or the IRS Affordable Care Act Information Returns (AIR) program.

IRS 1098-T Related Forms

Form 1098-T is part of the 1098 form series, which consists of five forms, and all of them deal with deductions. The other versions of Form 1098 are the following:

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Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
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, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
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, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
8383
VOID
CORRECTED
FILER'S name, street address, city or town, state or province, country, ZIP or
1 Payments received for
OMB No. 1545-1574
qualified tuition and related
foreign postal code, and telephone number
expenses
2019
Tuition
$
Statement
2
1098-T
Form
Copy A
FILER'S employer identification no.
STUDENT'S TIN
3
For
Internal Revenue
STUDENT'S name
4 Adjustments made for a
5 Scholarships or grants
prior year
Service Center
File with Form 1096.
$
$
6 Adjustments to
7 Check this box if the
Street address (including apt. no.)
For Privacy Act and
amount in box 1
scholarships or grants
Paperwork Reduction
includes amounts for
for a prior year
Act Notice, see the
an academic period
City or town, state or province, country, and ZIP or foreign postal code
2019 General
beginning January—
$
March 2020
Instructions for
Certain Information
8 Check if at least
9 Check if a graduate
10 Ins. contract reimb./refund
Service Provider/Acct. No. (see instr.)
Returns.
half-time student
student
$
1098-T
Form
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
CORRECTED
FILER'S name, street address, city or town, state or province, country, ZIP or
1 Payments received for
OMB No. 1545-1574
qualified tuition and related
foreign postal code, and telephone number
expenses
2019
Tuition
$
Statement
2
1098-T
Form
Copy B
FILER'S employer identification no.
STUDENT'S TIN
3
For Student
STUDENT'S name
4 Adjustments made for a
5 Scholarships or grants
This is important
prior year
tax information
and is being
$
$
furnished to the
6 Adjustments to
7 Checked if the amount
Street address (including apt. no.)
IRS. This form
in box 1 includes
scholarships or grants
must be used to
amounts for an
for a prior year
complete Form 8863
academic period
City or town, state or province, country, and ZIP or foreign postal code
to claim education
beginning January—
credits. Give it to the
$
March 2020
tax preparer or use it to
8 Check if at least
9 Checked if a graduate
10 Ins. contract reimb./refund
Service Provider/Acct. No. (see instr.)
prepare the tax return.
half-time student
student
$
1098-T
Form
(keep for your records)
www.irs.gov/Form1098T
Department of the Treasury - Internal Revenue Service
Instructions for Student
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.
You, or the person who can claim you as a dependent, may be able to claim an education
This amount may reduce any allowable education credit that you claimed for the prior
credit on Form 1040. This statement has been furnished to you by an eligible educational
year (may result in an increase in tax liability for the year of the refund). See “recapture” in
institution in which you are enrolled, or by an insurer who makes reimbursements or
the index to Pub. 970 to report a reduction in your education credit or tuition and fees
refunds of qualified tuition and related expenses to you. This statement is required to
deduction.
support any claim for an education credit. Retain this statement for your records. To see if
Box 5. Shows the total of all scholarships or grants administered and processed by
you qualify for a credit, and for help in calculating the amount of your credit, see Pub. 970,
the eligible educational institution. The amount of scholarships or grants for the
Form 8863, and the Form 1040 instructions.
calendar year (including those not reported by the institution) may reduce the amount
Your institution must include its name, address, and information contact telephone
of the education credit you claim for the year.
number on this statement. It may also include contact information for a service provider.
TIP: You may be able to increase the combined value of an education credit and certain
Although the filer or the service provider may be able to answer certain questions about the
educational assistance (including Pell Grants) if the student includes some or all of the
statement, do not contact the filer or the service provider for explanations of the
educational assistance in income in the year it is received. For details, see Pub. 970.
requirements for (and how to figure) any education credit that you may claim.
Box 6. Shows adjustments to scholarships or grants for a prior year. This amount may
Student's taxpayer identification number (TIN). For your protection, this form may show
affect the amount of any allowable tuition and fees deduction or education credit that
only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the issuer has
you claimed for the prior year. You may have to file an amended income tax return
reported your complete TIN to the IRS. Caution: If your TIN is not shown in this box, your
(Form 1040X) for the prior year.
school was not able to provide it. Contact your school if you have questions.
Box 7. Shows whether the amount in box 1 includes amounts for an academic period
Account number. May show an account or other unique number the filer assigned to
beginning January–March 2020. See Pub. 970 for how to report these amounts.
distinguish your account.
Box 8. Shows whether you are considered to be carrying at least one-half the normal
Box 1. Shows the total payments received by an eligible educational institution in 2019
full-time workload for your course of study at the reporting institution.
from any source for qualified tuition and related expenses less any reimbursements or
Box 9. Shows whether you are considered to be enrolled in a program leading to a graduate
refunds made during 2019 that relate to those payments received during 2019.
degree, graduate-level certificate, or other recognized graduate-level educational credential.
Box 2. Reserved.
Box 10. Shows the total amount of reimbursements or refunds of qualified tuition and
Box 3. Reserved.
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.
VOID
CORRECTED
FILER'S name, street address, city or town, state or province, country, ZIP or
1 Payments received for
OMB No. 1545-1574
qualified tuition and related
foreign postal code, and telephone number
expenses
2019
Tuition
$
Statement
2
1098-T
Form
Copy C
FILER'S employer identification no.
STUDENT'S TIN
3
For Filer
STUDENT'S name
4 Adjustments made for a
5 Scholarships or grants
prior year
For Privacy Act and
$
$
Paperwork
Reduction Act
6 Adjustments to
7 Check this box if the
Street address (including apt. no.)
Notice, see
amount in box 1
scholarships or grants
includes amounts for
the 2019 General
for a prior year
an academic period
City or town, state or province, country, and ZIP or foreign postal code
Instructions for
beginning January—
Certain Information
$
March 2020
Returns.
8 Check if at least
9 Check if a graduate
10 Ins. contract reimb./refund
Service Provider/Acct. No. (see instr.)
half-time student
student
$
1098-T
Form
www.irs.gov/Form1098T
Department of the Treasury - Internal Revenue Service

Download IRS Form 1098-T 2019 Tuition Statement

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