Attention: 

Copy A of this form is provided for informational purposes only. Copy A appears in red, 

similar to the official IRS form. The official printed version of Copy A of this IRS form is 

scannable, but the online version of it, printed from this website, is not. Do not print and file 

copy A downloaded from this website; a penalty may be imposed for filing with the IRS 

information return forms that can’t be scanned. See part O in the current General 

Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more 

information about penalties.

Please note that Copy B and other copies of this form, which appear in black, may be 

downloaded and printed and used to satisfy the requirement to provide the information to 

the recipient.

To order official IRS information returns, which include a scannable Copy A for filing with 

the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on 

Employer and Information Returns, and we’ll mail you the forms you request and their 

instructions, as well as any publications you may order.

Information returns may also be filed electronically using the IRS Filing Information Returns 

Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act 

Information Returns (AIR) program (visit www.IRS.gov/AIR).

See IRS Publications 1141, 1167, and 1179 for more information about printing these tax 

forms.
 

Form 1098-T

2022

Cat. No. 25087J

Tuition 

Statement

Department of the Treasury - Internal Revenue Service

Copy A

For 

Internal Revenue 

Service Center

File with Form 1096.

OMB No. 1545-1574

For Privacy Act and 

Paperwork Reduction 

Act Notice, see the 

2022 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 employer identification no. STUDENT’S TIN

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 

3

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 includes 

amounts for an 

academic period 

beginning January–

March 2023

8 Checked if at least 

half-time student

9 Checked 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

2022 Tuition 

Statement

Department of the Treasury - Internal Revenue Service

Copy B

For Student

This is important 

tax information 

and is being 

furnished to the 

IRS. This form 

must be used to 

complete Form 8863 

to claim education 

credits. Give it to the 

tax preparer or use it to 

prepare the tax return. 

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 employer identification no. STUDENT’S TIN

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

3 

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 includes 

amounts for an 

academic period 

beginning January– 

March 2023

8 Checked 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

You, or the person who can claim you as a dependent, may be able to claim 

an education credit on Form 1040 or 1040-SR. This statement has been 

furnished to you by an eligible educational institution in which you are enrolled, 

or by an insurer who makes reimbursements or refunds of qualified tuition and 

related expenses to you. This statement is required to support any claim for an 

education credit. Retain this statement for your records. To see if you qualify 

for a credit, and for help in calculating the amount of your credit, see Pub. 970, 

Form 8863, and the Instructions for Form 1040. Also, for more information, go 

to www.irs.gov/Credits-Deductions/Individuals/Qualified-Ed-Expenses.

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 taxpayer identification number (TIN). For your protection, this form may 

show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the issuer 

has reported your complete TIN to the IRS. Caution: If your TIN is not shown in this 

box, your school was not able to provide it. Contact your school if you have questions.

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

assigned to distinguish your account.

Box 1. Shows the total payments received by an eligible educational institution 

in 2022 from any source for qualified tuition and related expenses less any 

reimbursements or refunds made during 2022 that relate to those payments 

received during 2022.

Box 2. Reserved for future use.

Box 3. Reserved for future use.

Box 4. Shows any adjustment made by an eligible educational institution 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. 

TIP: You may be able to increase the combined value of an education credit and certain 

educational assistance (including Pell Grants) if the student includes some or all of the 

educational assistance in income in the year it is received. For details, see Pub. 970.

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 1040-X) for the prior year. 

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

beginning January–March 2023. 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 graduatelevel 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.

Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost 

online federal tax preparation, e-filing, and direct deposit or payment options.
 

Form 1098-T

2022 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 2022 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 employer identification no. STUDENT’S TIN

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 

3

4 Adjustments made for a 

prior year

$

5 Scholarships or grants

$

6 Adjustments to 

scholarships or grants 

for a prior year

$

7 Check if the amount in 

box 1 includes 

amounts for an 

academic period 

beginning January– 

March 2023 

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 2022 General Instructions for Certain Information 

Returns, and

• The 2022 Instructions for Forms 1098-E and 1098-T.

To order these instructions and additional forms, go 

to www.irs.gov/EmployerForms.

Caution: Because paper forms are scanned during

processing, you cannot file certain Forms 1096, 1097, 

1098, 1099, 3921, or 5498 that you download and print 

from the IRS website.

Filing and furnishing. For filing and furnishing instructions, 

including due dates, and to request filing or furnishing 

extensions, see the 2022 General Instructions for Certain 

Information Returns.

Caution: By checking the box in STUDENT’S TIN, you 

are making a true and accurate certification under 

penalty of perjury that you have complied with 

standards promulgated by the Secretary for obtaining 

such individual’s TIN.

Need help? If you have questions about reporting on

Form 1098-T, call the information reporting customer

service site toll free at 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).