Form 1098-T

2014

Cat. No. 25087J

Tuition 

Statement

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-1574

For Privacy Act and 

Paperwork Reduction 

Act Notice, see the 

2014 General

Instructions for

Certain Information

Returns.

8383 VOID CORRECTED

FILER’S name, street address, city or town, state or province, country, ZIP or 

foreign postal code, and telephone number

FILER’S federal identification no. STUDENT'S social security number

STUDENT'S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Service Provider/Acct. No. (see instr.)

1 Payments received for 

qualified tuition and related 

expenses

$

2 Amounts billed for 

qualified tuition and 

related expenses

$

3 Check if you have changed your 

reporting method for 2014

4 Adjustments made for a 

prior year

$

5 Scholarships or grants

$

6 Adjustments to 

scholarships or grants 

for a prior year

$

7 Check this box if the 

amount in box 1 or 2 

includes amounts for 

an academic period 

beginning January - 

March 2015 ▶

8 Check if at least 

half-time student

9 Check if a graduate

student . . . .

10 Ins. contract reimb./refund

$

Form 1098-T www.irs.gov/form1098t

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form 1098-T

2014 Tuition 

Statement

Copy B

For Student

Department of the Treasury - Internal Revenue Service

This is important 

tax information 

and is being 

furnished to the 

Internal Revenue 

Service.

OMB No. 1545-1574

CORRECTED

FILER’S name, street address, city or town, state or province, country, ZIP or 

foreign postal code, and telephone number

FILER’S federal identification no. STUDENT'S social security number

STUDENT'S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Service Provider/Acct. No. (see instr.)

1 Payments received for 

qualified tuition and related 

expenses

$

2 Amounts billed for 

qualified tuition and 

related expenses

$

3 If this box is checked, your educational institution 

has changed its reporting method for 2014

4 Adjustments made for a 

prior year

$

5 Scholarships or grants

$

6 Adjustments to 

scholarships or grants 

for a prior year

$

7 Checked if the amount in 

box 1 or 2 includes 

amounts for an academic 

period beginning January - 

March 2015 ▶

8 Check if at least 

half-time student

9 Checked if a graduate 

student . . . .

10 Ins. contract reimb./refund

$

Form 1098-T (keep for your records) www.irs.gov/form1098t
Instructions for Student

An eligible educational institution, such as a college or university in which you are 

enrolled, and an insurer who makes reimbursements or refunds of qualified tuition and 

related expenses to you must furnish this statement to you. You, or the person who 

can claim you as a dependent, may be able to claim an education credit on Form 1040 

or 1040A, only for the qualified tuition and related expenses that were actually paid in 

2014. To see if you qualify for the credit, and for help in calculating the amount of your 

credit, see Pub. 970, Tax Benefits for Education; Form 8863, Education Credits; and 

the Form 1040 or 1040A instructions.

Institutions may report either payments received during the calendar year in box 1 or 

amounts billed during the calendar year in box 2. The amount shown in box 1 or 2 may 

represent an amount other than the amount actually paid in 2014. Your institution must 

include its name, address, and information contact telephone number on this 

statement. It may also include contact information for a service provider. Although the 

filer or the service provider may be able to answer certain questions about the 

statement, do not contact the filer or the service provider for explanations of the 

requirements for (and how to figure) any education credit that you may claim.

Student's identification number. For your protection, this form may show only the 

last four digits of your social security number (SSN), individual taxpayer identification 

number (ITIN), or adoption taxpayer identification number (ATIN). However, the issuer 

has reported your complete identification number to the IRS and, where applicable, to 

state and/or local governments.

Account number. May show an account or other unique number the filer assigned to 

distinguish your account.

Box 1. Shows the total payments received in 2014 from any source for qualified tuition 

and related expenses less any reimbursements or refunds made during 2014 that 

relate to those payments received during 2014.

Box 2. Shows the total amounts billed in 2014 for qualified tuition and related 

expenses less any reductions in charges made during 2014 that relate to those 

amounts billed during 2014.

Box 3. Shows whether your institution changed its method of reporting for 2014. It has 

changed its method of reporting if the method (payments received or amounts billed) 

used for 2014 is different than the reporting method used for 2013. You should be 

aware of this change in figuring your education credits. The credits are allowable only 

for amounts actually paid during the year and not amounts reported as billed, but not 

paid, during the year.

Box 4. Shows any adjustment made for a prior year for qualified tuition and related

expenses that were reported on a prior year Form 1098-T. This amount may reduce any 

allowable education credit that you claimed for the prior year (may result in an increase in 

tax liability for the year of the refund). See “recapture” in the index to Pub. 970 to report a 

reduction in your education credit or tuition and fees deduction.

Box 5. Shows the total of all scholarships or grants administered and processed by the 

eligible educational institution. The amount of scholarships or grants for the calendar year 

(including those not reported by the institution) may reduce the amount of the education 

credit you claim for the year.

Box 6. Shows adjustments to scholarships or grants for a prior year. This amount may 

affect the amount of any allowable tuition and fees deduction or education credit that you 

claimed for the prior year. You may have to file an amended income tax return 

(Form 1040X) for the prior year. 

Box 7. Shows whether the amount in box 1 or 2 includes amounts for an academic period 

beginning January-March 2015. See Pub. 970 for how to report these amounts.

Box 8. Shows whether you are considered to be carrying at least one-half the normal 

full-time workload for your course of study at the reporting institution. 

Box 9. Shows whether you are considered to be enrolled in a program leading to a

graduate degree, graduate-level certificate, or other recognized graduate-level educational 

credential. 

Box 10. Shows the total amount of reimbursements or refunds of qualified tuition and 

related expenses made by an insurer. The amount of reimbursements or refunds for the 

calendar year may reduce the amount of any education credit you can claim for the year 

(may result in an increase in tax liability for the year of the refund).

Future developments. For the latest information about developments related to Form 

1098-T and its instructions, such as legislation enacted after they were published, go to 

www.irs.gov/form1098t.
Form 1098-T

2014 Tuition 

Statement

Copy C

For Filer

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1574

For Privacy Act and 

Paperwork 

 Reduction Act 

Notice, see 

 the 2014 General

Instructions for

Certain Information

Returns.

VOID CORRECTED

FILER’S name, street address, city or town, state or province, country, ZIP or 

foreign postal code, and telephone number

FILER’S federal identification no. STUDENT'S social security number

STUDENT'S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Service Provider/Acct. No. (see instr.)

1 Payments received for 

qualified tuition and related 

expenses

$

2 Amounts billed for 

qualified tuition and 

related expenses

$

3 Check if you have changed your 

reporting method for 2014

4 Adjustments made for a 

prior year

$

5 Scholarships or grants

$

6 Adjustments to 

scholarships or grants 

for a prior year

$

7 Check this box if the 

amount in box 1 or 2 

includes amounts for 

an academic period 

beginning January - 

March 2015 ▶

8 Check if at least 

half-time student

9 Check if a graduate

student . . . .

10 Ins. contract reimb./refund

$

Form 1098-T www.irs.gov/form1098t
Instructions for Filer

To complete Form 1098-T, use: 

• the 2014 General Instructions for Certain Information 

Returns, and

• the 2014 Instructions for Forms 1098-E and1098-T.

To order these instructions and additional forms, go 

to www.irs.gov/form1098t or call 1-800-TAX-FORM 

(1-800-829-3676).

Caution. Because paper forms are scanned during

processing, you cannot file Forms 1096, 1097, 1098, 

1099, 3921, 3922, or 5498 that you download and print 

from the IRS website.

Due dates. Furnish Copy B of this form to the student

by February 2, 2015. For information on furnishing Form 

1098-T electronically, see the separate Specific

Instructions for Form 1098-T.

File Copy A of this form with the IRS by March 2, 

2015. If you file electronically, the due date is March 31, 

2015. To file electronically, you must have software that 

generates a file according to the specifications in Pub. 

1220, Specifications for Electronic Filing of Forms 1097, 

1098, 1099, 3921, 3922, 5498, 8935, and W-2G. The 

IRS does not provide a fill-in form option.

Need help? If you have questions about reporting on

Form 1098-T, call the information reporting customer

service site toll free at 1-866-455-7438 or 304-263-8700 

(not toll free). Persons with a hearing or speech 

disability with access to TTY/TDD equipment can call 

304-579-4827 (not toll free).