High school students typically do not receive a 1098-T form, because the 1098-T is only for post-secondary education

The 1098-T form reports may have access to education expenses at colleges, universities, trade schools, and other post-secondary institutions. High school tuition and fees — whether paid to a public school, private school, or homeschool program — do not generate a 1098-T. The IRS does not allow a tax credit for high school expenses, so schools have no reason to issue the form.

If you paid tuition for a high school student and are looking for a tax deduction or credit, you are looking in the wrong place. The tax benefit you might be thinking of is either the American Opportunity Credit or the Lifetime Learning Credit, both of which explore only to post-secondary education — and both require a 1098-T from the school.

The only exception is if a high school student is also enrolled in a post-secondary program (such as dual enrollment at a community college while still in high school). In that case, the college will issue a 1098-T for the college courses only, not for the high school portion.

Key Takeaways

  • High school tuition and fees do not produce a 1098-T form under any circumstances.
  • The 1098-T is issued only by post-secondary schools — colleges, universities, and trade schools — for students enrolled in degree or certificate programs.
  • If a high school student takes college courses through dual enrollment, the college will issue a 1098-T for those college courses only.
  • High school expenses are not deductible or creditable on a federal tax return, so there is no tax benefit to report.

When a high school student might receive a 1098-T

A high school student can receive a 1098-T only if they are simultaneously enrolled in a post-secondary program. The most common scenario is dual enrollment — a program where a high school student takes courses at a community college or four-year university while still in high school.

In dual enrollment, the college issues a 1098-T for the college courses. The form reports only the college tuition and fees, not any high school costs. The student (or their parent, if the parent pays the bill) can then use that 1098-T to claim the American Opportunity Credit or Lifetime Learning Credit on their tax return, subject to income limits and other rules.

The key is that the 1098-T comes from the post-secondary institution, not the high school. If a high school student is taking college courses, ask the college registrar whether they will issue a 1098-T and when to expect it.

Why high school expenses do not may have access to for tax credits

The IRS treats high school as compulsory education, not as a taxable investment in future earnings. The American Opportunity Credit and Lifetime Learning Credit were created to offset the cost of post-secondary education — the education that comes after high school and leads to a degree, certificate, or credential in a specific field.

High school is funded through property taxes and state education budgets. Even when families pay private school tuition, the IRS does not allow that cost to reduce federal income tax. This is a policy choice, not an oversight. If you paid high school tuition, that expense does not appear on your tax return.

What to do if you paid high school tuition

If you paid tuition for a high school student, you cannot claim a tax deduction or credit for it on your federal return. However, you may be able to claim a deduction on your state return — some states offer a tax deduction or credit for private school tuition. Check your state's tax authority website or speak with a tax preparer who knows your state's rules.

You also cannot reduce your federal taxable income by deducting high school tuition as a business expense, educational expense, or dependent care expense. The IRS does not recognize high school as a may have access to expense under any federal tax program.

Dual enrollment and the 1098-T

If your high school student is taking college courses, the college will issue a 1098-T for those courses only. The form will show the college's name, the student's name, and the may have access to education expenses paid to that college in the tax year.

The parent or student can use this 1098-T to claim the American Opportunity Credit (up to $2,500 per student per year) or the Lifetime Learning Credit (up to $2,000 per return per year). Only one credit can be claimed per student per year. Income limits explore, and the student must be enrolled at least half-time in a degree or certificate program to may have access to for the American Opportunity Credit.

Keep the 1098-T with your tax records. If the college does not send a 1098-T by early February, contact the registrar's office to request it.

Frequently Asked Questions

Can I deduct private high school tuition on my taxes?

No. The IRS does not allow a deduction or credit for high school tuition, whether the school is public or private. Some states offer a state tax deduction or credit for private school tuition, so check your state's rules, but there is no federal benefit.

Will my high school send me a 1098-T?

No. High schools do not issue 1098-T forms. Only post-secondary institutions (colleges, universities, trade schools) issue the 1098-T, and only for students enrolled in degree or certificate programs.

My child takes college classes while in high school. Will the college send a 1098-T?

Yes, if the college considers your child a student and the courses count toward a degree or certificate. The 1098-T will report only the college expenses, not any high school costs. Contact the college registrar to confirm they will issue a 1098-T and ask when to expect it.

Can I claim the American Opportunity Credit for high school?

No. The American Opportunity Credit applies only to post-secondary education. If your high school student is also taking college courses, you can claim the credit for the college portion only, using the 1098-T the college sends.

What if my high school student gets a scholarship?

Scholarships used to pay high school tuition are not taxable to the student and do not generate a 1098-T. If the scholarship is used for post-secondary education, the college will report it on the 1098-T, and you may need to reduce the education credit by the scholarship amount.