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

The Form 1098-T, called the may have access to Tuition and Related Educational Expenses form, is a document your school sends to you and the IRS to report money you spent on higher education. It lists the tuition, fees, and other school costs you paid in a given tax year. The form itself does not reduce your taxes — it provides the information the IRS uses to verify that you meet the requirements for education tax credits.

Schools are required to send you a 1098-T if you paid at least $600 in may have access to education expenses during the tax year. You receive it by January 31 of the following year. The form shows what you paid, not what you owe, and it covers only expenses that meet the IRS definition of "may have access to" — which excludes room and board, books, supplies, and transportation in most cases.

You do not need a 1098-T to claim education tax credits, but having one makes it easier to document your expenses if the IRS asks. If your school did not send you one, you can still claim the credits if you have receipts, tuition bills, or other proof of what you paid.

Key Takeaways

  • Schools send Form 1098-T to report may have access to education expenses of $600 or more that you paid during the tax year.
  • The form lists tuition and fees but typically excludes room, board, books, supplies, and transportation.
  • A 1098-T is not required to claim education tax credits, but it serves as documentation if the IRS requests proof of your expenses.
  • You receive the form by January 31 and should keep it with your tax records even if you do not use it to file that year.
  • If your school does not send a 1098-T, you can still claim credits using receipts, bills, or other records showing what you paid.

What expenses appear on the 1098-T

The 1098-T reports only may have access to education expenses as defined by the IRS. These include tuition and fees required for enrollment or attendance at an may be able to access school. Some schools also include course-related books and supplies if they are required and purchased through the school, though this varies by institution.

Expenses that do not appear on the form include room and board, transportation, personal expenses, insurance, and medical costs — even if you paid them while enrolled. Student loan interest is also not reported on the 1098-T; that appears on Form 1098-E instead. If you paid for books, supplies, or equipment outside the school's system, those costs will not show on the form.

The form has two main boxes: one for expenses paid in the current tax year and one for scholarships or grants your school applied to those expenses. The difference between these two numbers is what you can potentially use to claim a tax credit, depending on which credit you choose and your income level.

How the 1098-T connects to education tax credits

The IRS offers two education tax credits: the American Opportunity Tax Credit and the Lifetime Learning Credit. Both use may have access to education expenses to calculate how much you can reduce your taxes. The 1098-T provides the documentation that you paid those expenses.

The American Opportunity Tax Credit allows up to $2,500 per student per year if you paid may have access to expenses for the first four years of undergraduate study. The Lifetime Learning Credit allows up to $2,000 per tax return (not per student) for any level of higher education or job training. You cannot claim both credits for the same student in the same year, and you must choose which one gives you the larger benefit.

Your school calculates the amount on the 1098-T, but you decide whether to use it. If your expenses were lower than what appears on the form, or if you received scholarships that covered some costs, you report the actual amount you paid out of pocket. The form is a starting point, not a binding number.

Who receives a 1098-T and when

Your school sends a 1098-T if you paid at least $600 in may have access to education expenses during the calendar year. If you paid less than $600, the school is not required to send one, but you can still claim education credits if you have proof of what you paid.

You receive the form by January 31 of the year after you paid the expenses. For example, if you paid tuition in 2024, you receive the 1098-T by January 31, 2025. The form covers only the calendar year — expenses paid in December 2024 appear on the 2024 form, not the 2025 form, even if you file your taxes in March 2025.

The school sends the form to the address on file in their system. If you move or change your contact information after paying tuition, update your records with the school so the form reaches you. If you do not receive a 1098-T by early February, contact the school's financial aid or registrar office to request it or confirm they have your correct mailing address.

Scholarships and grants shown on the 1098-T

The 1098-T has a separate box for scholarships and grants your school applied to your may have access to education expenses. This number matters because scholarships and grants that cover tuition reduce the amount of expenses you can use to claim a tax credit.

If your school applied a $3,000 scholarship to your $5,000 tuition bill, the form shows $5,000 in may have access to expenses and $3,000 in scholarships. You can only use the remaining $2,000 to claim a credit. However, if the scholarship or grant was for room and board or other non-may have access to expenses, it does not reduce your may have access to education expenses.

Some scholarships come with restrictions on how you can use them for tax purposes. If your scholarship requires you to report it as income or prohibits you from claiming certain tax credits, that information should be in your scholarship agreement. The school reports what they applied; you report what actually reduced your out-of-pocket cost.

What to do if you do not receive a 1098-T

If your school did not send you a 1098-T, first check whether you paid at least $600 in may have access to expenses during the year. Schools are only required to send the form if that threshold is met. If you paid less, you will not receive one, but you can still claim credits using your own records.

If you paid $600 or more and did not receive the form by mid-February, contact your school's financial aid office or registrar. Provide your name, student ID, and the tax year in question. Ask them to send you a copy or confirm that one was mailed. Keep a record of when you contacted them and who you spoke with.

You do not need the 1098-T to claim education credits. If the school cannot locate or resend it, gather your own documentation: tuition bills, receipts, payment confirmations, or statements from your student account. The IRS accepts these as proof if you are asked to verify your expenses. Keep whatever records you use with your tax return.

How to report the 1098-T on your tax return

You report the information from your 1098-T on Schedule 3 (Form 1040), which is where you claim education credits. You enter the may have access to education expenses you paid, subtract any scholarships or grants that covered those expenses, and then calculate which credit gives you the larger benefit.

If you use tax preparation software, it will ask you to enter the amounts from the 1098-T or to enter your own figures if you did not receive the form. The software walks you through the calculation and tells you which credit you may have access to for based on your income and filing status. If you file by paper, you fill in the amounts on Schedule 3 and attach it to your Form 1040.

You must report the same student for whom you paid the expenses. If you paid for your child's tuition, you claim the credit on your return, not theirs. If you paid for your own tuition as an adult student, you claim it on your return. The person who paid the expenses claims the credit.

Frequently Asked Questions

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

Yes. The 1098-T is documentation, not a requirement. If you paid may have access to education expenses and have receipts, bills, or account statements showing what you paid, you can claim a credit. The IRS may ask you to provide this proof if they audit your return, so keep your records for at least three years.

Does the 1098-T show what I actually paid out of pocket?

Not always. The form shows what your school charged and what scholarships or grants they applied. If you paid part of the bill and your parents paid the rest, the form shows the full amount. You report only the portion you actually paid when you claim the credit.

What if my school charged me tuition but I did not attend?

If you paid tuition and the school issued a 1098-T, you can still claim an education credit as long as you were enrolled at an may be able to access school. If you dropped out before classes started or withdrew and received a refund, you report only the amount you actually paid and kept paid, not the refunded portion.

Can I use the 1098-T to claim a credit for my spouse's education?

No. The person whose name appears on the 1098-T is the student. Only that student or their parent (if the parent paid) can claim the credit. You cannot claim a credit for your spouse's education expenses on your joint return.

Do I need to attach the 1098-T to my tax return?

No. You do not attach the form itself. You report the information from it on Schedule 3, and the IRS has a copy on file from your school. Keep your 1098-T with your records in case the IRS asks for proof, but do not mail it with your return.