Form 1098-T reports may have access to education expenses you paid during the tax year so you can claim education tax credits on your federal return

Form 1098-T is a tax document that schools send to students (or their parents) and to the IRS. It lists the may have access to education expenses — tuition, fees, course materials — that you or someone else paid on your behalf during a specific tax year. The form exists so you have proof of those expenses when you file your federal income tax return and claim an education tax credit.

The school is required to send you Form 1098-T if you paid may have access to expenses and enrolled at least half-time in a degree or certificate program. You receive it by January 31 of the year after the tax year ends. For example, expenses you paid in 2024 appear on a Form 1098-T you receive in January 2025, which you use when filing your 2024 tax return.

The form does not determine whether you can claim a credit — it straightforward documents what you paid. Whether you actually benefit from an education credit depends on your income, filing status, and which credits you are may be able to access for under IRS rules.

Key Takeaways

  • Form 1098-T shows may have access to education expenses (tuition, fees, course materials) paid during a tax year and is sent by the school to you and the IRS.
  • Schools must send the form if you paid may have access to expenses and were enrolled at least half-time in a degree or certificate program.
  • You receive Form 1098-T by January 31 following the tax year in which expenses were paid.
  • The form documents expenses you can use to claim education tax credits, but does not automatically mean you will receive a credit.
  • Scholarships, grants, and employer-paid tuition reduce the amount of may have access to expenses reported on the form.

What expenses appear on Form 1098-T

Form 1098-T reports may have access to education expenses only. These include tuition and fees required for enrollment or attendance at an may be able to access school. Course materials — textbooks, supplies, equipment — count if the school requires you to buy them as part of your enrollment.

Room and board, transportation, insurance, and personal expenses do not appear on the form, even if you paid them while in school. Student loan interest is not a may have access to education expense for purposes of Form 1098-T, though you may be able to deduct it separately on your tax return.

The amount reported is reduced by scholarships, grants, and employer-provided educational information you received. If you received a $5,000 scholarship and paid $8,000 in tuition, the form reports $3,000 in may have access to expenses. This reduction happens because scholarships and grants are not your own money — they are aid you received.

Who receives Form 1098-T and when

The school sends Form 1098-T to the student if the student paid the expenses. If a parent or other person paid on the student's behalf, the school sends it to whoever paid. You should receive the form by January 31 of the year following the tax year in which you paid the expenses.

If you do not receive Form 1098-T by early February, contact the school's financial aid or registrar office. They can tell you whether the form was mailed to you, sent to a different address, or not issued because you did not meet the reporting requirements (for example, if you were not enrolled at least half-time).

The school also sends a copy to the IRS, so the IRS has a record of the expenses you reported. This does not mean the IRS will automatically allow a credit — it means the IRS can verify the amount you claim against what the school reported.

How Form 1098-T connects to education tax credits

Form 1098-T documents the expenses, but the actual tax credit you can claim depends on which credits you are may be able to access for and your income. The two main education credits are the American Opportunity Tax Credit and the Lifetime Learning Credit. Each has different income limits, different rules about who can claim them, and different maximum amounts.

You use the may have access to expenses shown on Form 1098-T to calculate how much credit you can claim. If the form shows $6,000 in may have access to expenses and you are may be able to access for the American Opportunity Tax Credit, you would calculate your credit based on that $6,000 (up to the credit's maximum). If your income is too high, you may not be able to claim any credit even though the expenses are documented on the form.

Some students or parents claim education credits without receiving Form 1098-T — for example, if the school did not issue one or if you paid expenses the school did not report. You can still claim a credit if you have other proof of the expenses, such as receipts or billing statements from the school.

Scholarships, grants, and how they reduce reported expenses

If you received a scholarship or grant, the school reduces the may have access to expenses on Form 1098-T by that amount. This is required by IRS rules because scholarships and grants are not your own money — they are aid. The form shows only the portion of expenses you or your family actually paid out of pocket.

Employer-provided educational information also reduces the amount reported. If your employer paid $3,000 toward your tuition and you paid $5,000, the form reports $2,000 in may have access to expenses (the $5,000 you paid minus the $3,000 your employer paid).

Student loans do not reduce the amount on Form 1098-T because loan money is not aid — it is money you borrowed and must repay. The school reports the full may have access to expenses you paid, whether you paid with your own money, a loan, or a combination.

What to do if Form 1098-T information is wrong

If the form shows incorrect expenses, contact the school when ready. Common errors include expenses that should not have been included, scholarships that were not subtracted, or expenses from the wrong tax year. The school can issue a corrected form (marked as a correction) and send it to you and the IRS.

Keep the corrected form with your tax records. When you file your return, use the corrected amounts. If you already filed a return using the incorrect form, you can file an amended return (Form 1040-X) with the correct information once you receive the corrected Form 1098-T.

If the school will not correct the form or you disagree with what they reported, you can still file your return using the correct amounts based on your own records — receipts, billing statements, or cancelled checks. You may want to attach a note to your return explaining the discrepancy, though this is not required.

Frequently Asked Questions

Do I have to claim a tax credit if I receive Form 1098-T?

No. Form 1098-T documents expenses, but you choose whether to claim a credit. You might not claim one if your income is too high, if you are claimed as a dependent on someone else's return, or if you straightforward do not want to. The form is informational — it does not obligate you to claim anything.

What if I paid expenses but the school did not send me Form 1098-T?

You can still claim a credit if you have proof of the expenses. Gather receipts, billing statements, cancelled checks, or other documentation from the school showing what you paid. You will report the expenses on your tax return even without the form, though the IRS may ask for proof if they question your return.

Can I claim a credit for expenses my parents paid?

Only if your parents do not claim you as a dependent. If you are claimed as a dependent, your parents are the ones who can claim the education credit for expenses they paid. If you are not claimed as a dependent, you can claim the credit for expenses you paid, even if your parents gave you the money to pay them.

Does Form 1098-T include room and board or living expenses?

No. Form 1098-T reports only tuition, fees, and required course materials. Room, board, transportation, and other living costs are not included, even though they are part of your total cost of attendance. You cannot claim these expenses for education tax credits.

What if I received a refund of tuition after the tax year ended?

A refund received in a later tax year is reported on a Form 1098-T for that later year, not the year you originally paid. If you paid $8,000 in 2024 and received a $2,000 refund in 2025, the 2024 form shows $8,000 and the 2025 form shows a negative $2,000 adjustment. You report both when you file your respective returns.