Form 1098-T

2016

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 

2016 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 taxpayer identification no.

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

$

3 Check if you have changed your 

reporting method for 2016

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 2017 ▶

8 Check if at least 

half-time student

9 Check if a graduate

student . . . .

10 Ins. contract reimb./refund

$

2 Amounts billed for 

qualified tuition and 

related expenses

$

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

2016 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. 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 federal identification no. STUDENT'S taxpayer identification no.

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 2016

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 2017 ▶

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

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

credit on Form 1040 or Form 1040A. 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 may help you claim 

an education credit. 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 Form 1040 or 1040A instructions.

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 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.

Caution: Education credits may only be claimed for qualified tuition and related expenses 

that were actually paid in 2016. Institutions may report either payments received during the 

calendar year in box 1 or the amounts billed during the calendar year in box 2, and they may 

change their reporting method as reported in box 3. The amount shown in box 1 or box 2 may 

represent an amount other than the amount actually paid in 2016. 

Box 1. Shows the total payments received in 2016 from any source for qualified tuition and

related expenses less any reimbursements or refunds made during 2016 that relate to those 

payments received during 2016.

Box 2. Shows the total amounts billed in 2016 for qualified tuition and related expenses less 

any reductions in charges made during 2016 that relate to those amounts billed during 2016.

Box 3. Shows whether your institution changed its method of reporting for 2016. It has 

changed its method of reporting if the method (payments received) used for 2016 is different 

from the reporting method used for 2015 (amounts billed). You should be aware of this 

change in figuring your education credits. 

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. 

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 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 2017. 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

2016 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 2016 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 taxpayer identification no.

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 2016

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 2017 ▶

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 2016 General Instructions for Certain Information 

Returns, and

• the 2016 Instructions for Forms 1098-E and 1098-T.

To order these instructions and additional forms, go 

to www.irs.gov/form1098t.

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 January 31, 2017. 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, 

2017. If you file electronically, the due date is March 31, 

2017. To file electronically, you must have software that 

generates a file according to the specifications in Pub. 

1220. The IRS does not provide a fill-in form option.

Caution: By checking the box in STUDENT'S taxpayer 

identification no., 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 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).