The 1098-T is a tax form that reports education expenses you paid during the year

The 1098-T is a document your school sends to you and the IRS that lists may have access to education expenses — tuition, fees, course materials — that you or someone you claimed as a dependent paid in a given tax year. It exists so you can report those expenses on your tax return and potentially reduce the federal income tax you owe through education tax credits.

Schools are required to send you a 1098-T by January 31 if you paid may have access to expenses and enrolled at least half-time in a degree or certificate program. The form shows what you paid, but it does not automatically give you a tax credit — you have to report the information on your return and meet the credit rules, which vary depending on which education credit you claim.

Key Takeaways

  • Your school sends you a 1098-T by January 31 if you paid may have access to education expenses and were enrolled at least half-time.
  • may have access to expenses include tuition and required fees, but not room, board, books purchased separately, or transportation.
  • The form reports what you paid, but you decide which education credit to claim based on your income and situation.
  • You may be able to claim a credit even if you did not receive a 1098-T, as long as you have proof of the expenses you paid.

What expenses show up on the 1098-T

The 1098-T reports only may have access to education expenses — the costs that the IRS allows you to use for education tax credits. These include tuition and required fees charged by the school. They do not include room and board, transportation, insurance, or books and supplies you buy separately from the school, even if the school recommends them.

The form has two main boxes. Box 1 shows may have access to tuition and educational expenses the school recorded that you paid. Box 2 shows scholarships or grants the school paid out to you. If you received a scholarship, the school subtracts it from the expenses before reporting, because you cannot claim a credit on money someone else paid for you.

Some schools bundle fees into tuition; others list them separately. Either way, if the school charged it as a required cost to attend, it counts as a may have access to expense on the 1098-T.

Who gets a 1098-T and when

Your school sends you a 1098-T if you were enrolled at least half-time in a degree or certificate program and you (or your parents, if they paid) had may have access to expenses during the tax year. Half-time means at least half the full-time course load for that program in that term — your school's financial aid office can tell you what that is.

You should receive the form by January 31 of the year after the expenses were paid. For example, expenses you paid in 2024 appear on a 1098-T you receive by January 31, 2025, which you use on your 2024 tax return filed in early 2025.

If you paid expenses but did not receive a 1098-T, contact your school's financial aid or registrar office. They may not have sent it if they did not have your tax ID on file, if you were not enrolled half-time, or if the expenses did not meet the may have access to definition. You can still report the expenses on your return if you have receipts or other proof.

How the 1098-T connects to education tax credits

The 1098-T itself is not a credit — it is a record of what you paid. To actually reduce your tax bill, you claim one of two education credits on your tax return: the American Opportunity Tax Credit or the Lifetime Learning Credit. Each has different rules about income limits, how much you can claim, and what types of students may have access to.

You choose which credit to claim based on your situation. The American Opportunity credit is worth up to $2,500 per student per year and is available to students in their first four years of a degree program. The Lifetime Learning Credit is worth up to $2,000 per return (not per student) and applies to any year of study or certain certificate programs. You cannot claim both credits for the same student in the same year.

The 1098-T gives you the information you need to fill out the credit forms, but the school does not tell you which credit to claim — that is your decision based on your income, your student status, and whether you have other dependents in school.

What to do if the 1098-T amount does not match what you paid

Sometimes the amount on the 1098-T does not match what you actually paid out of pocket. This can happen if you paid in one year but the school recorded the expense in a different year, if you received a refund after the form was issued, or if the school made an error.

If you think there is a mistake, contact your school's financial aid office and ask them to review the form. They can issue a corrected 1098-T (marked as a correction) if needed. Keep your receipts, tuition bills, and payment records so you can show what you actually paid.

If you paid expenses that the school did not report on the 1098-T — for example, books you bought directly — you can still report those on your tax return if you have proof. You are not limited to only the amount on the form.

1098-T and dependent claims

If your parents claim you as a dependent, they can use the education expenses you paid to claim the education credit, not you. The 1098-T will show the expenses, but your parents report them on their return. This is true even if you paid the expenses with your own money or student loans.

If you are not claimed as a dependent, you report the expenses on your own return. Make sure your parents and you agree on who will claim the credit before filing, because only one person can claim it per student per year.

Frequently Asked Questions

Do I have to use the 1098-T to claim an education credit?

No. The 1098-T is a record, but you can claim a credit based on expenses you paid even if you did not receive the form, as long as you have proof of what you paid. You will need receipts, tuition statements, or payment records to show the IRS.

What if I received a scholarship that covered all my tuition?

If a scholarship paid all may have access to expenses, the 1098-T will show zero in Box 1 because you did not pay anything out of pocket. You cannot claim a credit on expenses someone else paid. However, if the scholarship did not cover required fees or other may have access to costs, you can claim a credit on what you paid yourself.

Can I claim an education credit if I did not go to school full-time?

It depends on the credit. The American Opportunity credit requires at least half-time enrollment. The Lifetime Learning Credit has no enrollment requirement — you can claim it for part-time study, graduate school, or even a single course at a may have access to school. Check which credit fits your situation.

What happens if my school did not send me a 1098-T?

Contact the financial aid office and ask why. They may resend it, or they may tell you that you did not meet the requirements (such as half-time enrollment). If you paid may have access to expenses and have proof, you can still report them on your return without the form.

Can I claim a credit for expenses my parents paid?

Only if your parents claim you as a dependent on their return. If they do, they can use the expenses to claim the credit on their return. If you are independent, you cannot claim a credit for expenses your parents paid.