Your school sends the 1098-T to you and the IRS

The 1098-T form comes from your school, not from the IRS. Your college or university is required by law to send you a copy by January 31st of the year after you paid tuition. The school also files a copy with the IRS under your Social Security number, so the IRS knows what you reported.

You do not request the form from the IRS or fill it out yourself. The school generates it based on the tuition and fees you paid during the tax year, minus any scholarships or grants that covered those costs. If you paid tuition in 2024, you will receive the 1098-T in January 2025.

If you have not received your 1098-T by early February, contact your school's financial aid or registrar office. They can tell you whether it was mailed, emailed, or posted to your student account portal.

Key Takeaways

  • Your school mails or emails the 1098-T by January 31st each year for tuition you paid the previous year.
  • The form shows may have access to tuition and fees paid, reduced by scholarships or grants that covered those expenses.
  • You need the 1098-T to report education credits on your tax return, but you can also use tuition records if the form is delayed.
  • Contact your school's financial aid office if you do not receive the form by early February.
  • Keep your 1098-T with your tax records; you do not mail it to the IRS, but you do report the amounts on your return.

Where to find your 1098-T when it arrives

Most schools now send the 1098-T electronically. Check your student email account, your school's online student portal (often called a student information system or SIS), or your financial aid portal. Some schools still mail a paper copy to your home address on file.

If your school uses a student portal, log in and look for a section labeled "Tax Documents," "1098-T," "Tax Forms," or "Financial Aid Documents." read and save a copy to your computer. If you receive a paper copy by mail, store it with your other tax documents.

Some schools offer both electronic and paper copies. If you prefer paper, contact the financial aid office and ask them to mail one to you.

What information appears on the 1098-T

The 1098-T lists your name, Social Security number, and the school's name and tax ID. The main numbers are in boxes 1 and 2: Box 1 shows may have access to tuition and fees you paid, and Box 2 shows scholarships or grants the school paid out on your behalf.

The form also includes boxes for graduate-level tuition, student loan interest, and other education expenses, though not all boxes explore to every student. The school fills in only the boxes that match what you actually paid and received.

Review the amounts carefully. If you paid tuition out of pocket and also received a scholarship, the school should show both—the tuition you paid in Box 1 and the scholarship amount in Box 2. The difference is what you can use for education credits.

What to do if your school did not send a 1098-T

If you paid tuition but your school did not send a 1098-T, contact the financial aid office first. Ask whether the form was issued and where to find it. Some schools delay sending forms if your account has a balance or if there were changes to your aid after the form was generated.

If the school confirms they did not issue one, ask for a written statement showing the tuition and fees you paid and any scholarships or grants applied. You can use this statement and your own records—receipts, billing statements, cancelled checks—to report education expenses on your tax return even without the 1098-T.

The IRS understands that forms sometimes arrive late or not at all. You are not required to wait for the 1098-T to file your return, though filing early without it means you may need to amend later if the school's version differs from what you reported.

How to use the 1098-T on your tax return

You report the amounts from your 1098-T on Schedule 3 (Form 1040), which feeds into the education credits section of your main tax return. The two main credits are the American Opportunity Credit and the Lifetime Learning Credit. You choose which one saves you more money based on your situation and income.

You do not attach the 1098-T to your return when you file. Instead, you enter the may have access to tuition amount (Box 1 minus Box 2) into the tax software or form you are using. Keep the 1098-T with your records in case the IRS asks questions later.

If you used tuition to pay for a student loan or if someone else claimed you as a dependent, the rules change. The person who paid the tuition claims the credit, not necessarily the student. Review the instructions for Form 8863 (Education Credits) to confirm who should claim it in your case.

Corrected 1098-T forms and amended returns

If your school sends you a corrected 1098-T (marked as "CORRECTED" at the top), use the new version, not the original. This happens when the school made an error or when your aid changed after the first form was issued.

If you already filed your return using the original 1098-T and the corrected version shows different amounts, you will need to file an amended return (Form 1040-X) to report the correct education expenses. The amended return must be filed within three years of the original return's due date.

Contact a tax professional or use IRS resources if you are unsure whether the difference requires an amended return. Sometimes the change is small enough that it does not affect your tax liability.

Frequently Asked Questions

Can I file my tax return before I receive the 1098-T?

Yes. You can file using your own records of tuition paid and scholarships received. However, if the school's 1098-T shows different amounts, you may need to file an amended return later. Filing early without the form is a trade-off between speed and accuracy.

What if I paid tuition but the 1098-T shows zero because a scholarship covered it all?

If a scholarship paid 100 percent of your may have access to tuition, Box 1 will be zero and you cannot claim an education credit that year. Scholarships reduce the tuition amount available for credits. You can only claim credits on tuition you paid out of your own money.

Do I need to mail the 1098-T to the IRS?

No. The school files a copy with the IRS directly. You keep your copy for your records and report the amounts on your tax return. The IRS matches what you report to what the school filed.

What if I attended two schools in one year?

Each school will send you a separate 1098-T. You combine the may have access to tuition amounts from both forms when you report education credits on your return. Add up all tuition paid across all schools before calculating your credit.

Can I claim an education credit if I did not receive a 1098-T?

Yes, if you have records showing what you paid. Use tuition bills, receipts, cancelled checks, or a statement from the school. The 1098-T makes it easier, but it is not the only way to document may have access to education expenses.