Form 1098-T

2011

Cat. No. 25087J

Tuition 

Statement

Copy A

For 

Internal Revenue 

Service Center

File with Form 1096.

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1574

For Privacy Act and 

Paperwork Reduction 

Act Notice, see the 

2011 General

Instructions for

Certain Information

Returns.

8383 VOID CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone number

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

STUDENT'S name

Street address (including apt. no.)

City, state, and ZIP 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 2011

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 2012 ▶

8 Check if at least 

half-time student

9 Check if a graduate

student . . . .

10 Ins. contract reimb./refund

$

Form 1098-T

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

2011 Tuition 

Statement

Copy B

For Student

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1574

This is important 

tax information 

and is being 

furnished to the 

Internal Revenue 

Service.

CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone number

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

STUDENT'S name

Street address (including apt. no.)

City, state, and ZIP 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 2011

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 or 2 includes 

amounts for an academic 

period beginning January - 

March 2012 ▶

8 Check if at least 

half-time student

9 Check if a graduate 

student . . . .

10 Ins. contract reimb./refund

$

Form 1098-T (keep for your records)
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 for the qualified tuition and related expenses that were actually paid in 2011. 

To see if you qualify for the 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 in box 1 or amounts billed in box 2. 

The amount shown in box 1 or 2 may represent an amount other than the amount 

actually paid in 2011. 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 service provider may be able to answer certain 

questions about the statement, do not contact them or the filer for explanations of the 

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

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

distinguish your account.

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

related expenses less any related reimbursements or refunds.

Box 2. Shows the total amounts billed for qualified tuition and related expenses less

any related reductions in charges.

Box 3. Shows whether your institution changed its method of reporting for 2011. It has 

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

used for 2011 is different than the reporting method used for 2010. 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. 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 2012. 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. If you are at 

least a half-time student for at least one academic period that begins during the year, 

you meet one of the requirements for the American Opportunity credit. You do not 

have to meet the workload requirement to qualify for the lifetime learning credit.

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.
Form 1098-T

2011 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 2011 General

Instructions for

Certain Information

Returns.

VOID CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone number

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

STUDENT'S name

Street address (including apt. no.)

City, state, and ZIP 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 2011

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 2012 ▶

8 Check if at least 

half-time student

9 Check if a graduate

student . . . .

10 Ins. contract reimb./refund

$

Form 1098-T
Instructions for Filer

General and specific form instructions are provided as 

separate products. The products you should use to 

complete Form 1098-T are the 2011 General 

Instructions for Certain Information Returns and the 

2011 Instructions for Forms 1098-E and 1098-T. A chart 

in the general instructions gives a quick guide to which 

form must be filed to report a particular payment. To 

order these instructions and additional forms, visit 

IRS.gov or call 1-800-TAX-FORM (1-800-829-3676).

Caution: Because paper forms are scanned during

processing, you cannot file with the IRS 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 January 31, 2012. 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 February 28, 

2012. If you file electronically, the due date is April 2, 

2012. To file electronically, you must have software that 

generates a file according to the specifications in Pub. 

1220, Specifications for Filing Forms 1097, 1098, 1099, 

3921, 3922, 5498, 8935, and W-2G Electronically. 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). For TTY/TDD equipment, call 

304-579-4827 (not toll free). The hours of operation are 

Monday through Friday from 8:30 a.m. to 4:30 p.m., 

Eastern time.