This 1098 T Form 2026 guide explains the IRS Tuition Statement. Form 1098-T provides tuition-related information, but it does not independently establish the amount of an education credit. Payments, scholarships, enrollment information and other qualified-expense rules must be considered together. The person who receives the statement is not always the person eligible to claim the student as a dependent.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What 1098 T Form 2026 does and who prepares it
An educational institution prepares the tuition statement; the taxpayer combines it with education records before considering a credit.
For the connected reporting route, see Form 8863. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1098-T |
|---|---|
| IRS title | Tuition Statement |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the 1098 T Form 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of 1098 T Form 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances.
Records to gather for 1098 T Form 2026
- Institution tuition statement.
- Student account ledger.
- Scholarships and grants.
- Receipts for qualifying course materials.
- Dependency and enrollment records.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through 1098 T Form 2026
- Identify the issuer and recipient. Check which person or entity prepares the information return and which person receives a statement. Use the correct copy and filing route for that role.
- Reconcile the underlying records. Compare the statement with the transaction, payroll, account or payment records. Resolve duplicate reporting and unexplained differences before carrying a total into a return.
- Read boxes and codes separately. Different boxes can describe different tax categories. A gross payment, a taxable amount, a withholding credit and an identifying code should not be combined as if they were one measure.
- Use the correct return treatment. An information return supplies facts. It does not independently establish every deduction, exclusion, credit or final tax result for the recipient.
- Address corrections at the source. Check the issuer correction process for an incorrect statement. If a related tax return has already been filed, review separately whether that return also needs a correction.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Future Developments For the latest information about developments related to Forms 1098-E and 1098-T and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1098E or IRS.gov/Form1098T. You can get Pub. 1099, General Instructions for Certain Information Returns, at IRS.gov/1099GeneralInstructions.
What’s New Address fields. For the Filer’s, Student’s, Recipient’s, and Borrower’s information, we separated the address fields into individual entry boxes. E-filing returns. The Taxpayer First Act of 2019 authorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return e-file threshold. T.D. 9972, published February 23, 2023, lowered the e-file threshold to 10 (calculated by aggregating all information returns), effective for information returns required to be filed on or after January 1, 2024. Go to IRS.gov/InfoReturn for e-file options. Information Reporting Intake System (IRIS).
The IRS has developed IRIS, an online portal for e-filing information returns. Go to IRS.gov/IRIS for additional information.
File Form 1098-T, Tuition Statement, if you are an eligible educational institution. You must file for each student you enroll and for whom a reportable transaction is made. Also, if you are an insurer, file Form 1098-T for each individual to whom you made reimbursements or refunds of qualified tuition and related expenses.
Additional reporting conditions
Enter the total amount of payments received for qualified tuition and related expenses from all sources during the calendar year. The amount reported is the total amount of payments received less any reimbursements or refunds made during the calendar year that relate to the payments received for qualified tuition and related expenses during the same calendar year. The amount reported is not reduced by scholarships and grants reported in box 5.
Include in this box the receipt of a payment of past-due qualified tuition or related expenses from a previous calendar year, but only if the educational institution previously billed the student for such amount(s).
Enter the total amount of any scholarships or grants that you administered and processed during the calendar year for the payment of the student’s costs of attendance. Scholarships and grants generally include all payments received from third parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defense, civic and religious organizations, and nonprofit entities. However, see Exceptions, earlier.
A scholarship or grant is administered and processed by you if you receive payment of an amount, whether by check, cash, electronic transfer, or other means, and such payment is designated as a grant or a scholarship by the payor, or the circumstances make it clear that the payment is a grant or scholarship. A Pell Grant is an example of a grant administered and processed by a college or university in all cases.
Calculations and supporting information
Enter the amount of any reduction to the amount of scholarships or grants that were reported for any prior year after 2002.
Check this box if the student was at least a half-time student during any academic period that began in 2026. A half-time student is a student enrolled for at least half the full-time academic workload for the course of study the student is pursuing. Your institution’s standard for a half-time student workload must equal or exceed the standards established by the Department of Education under the Higher Education Act and set forth in 34 CFR section 668.2(b).
Payments received. Enter reimbursements or refunds of qualified tuition and related expenses made in 2026 that relate to payments received that were reported for any prior year after 2002. Amounts billed. Enter any reductions in charges for qualified tuition and related expenses made during the calendar year that relate to amounts billed that were reported for any prior year after 2002. These requirements also apply to an adjustment in connection with a nonresident alien for which the educational institution filed and furnished a Form 1098-T for the prior year.
Check this box if the student was a graduate student. The student is a graduate student if the student was enrolled in a program or programs leading to a graduate-level degree, graduate-level certificate, or other recognized graduate-level educational credential.
If you are an insurer, enter the total amount of reimbursements or refunds of qualified tuition and related expenses that you made to the student during 2026.
Exceptions and related reporting
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.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 4 | Adjustments made for a | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A student receives a tuition statement showing payments and scholarships. The family compares it with the school account and other education records, then determines which expenses and taxpayer facts belong in the education-credit calculation rather than simply copying a box into a credit line.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with 1098 T Form 2026
- A statement amount is not automatically the allowable credit.
- Avoid using the same expense for incompatible tax benefits.
- Confirm who may claim the student before completing the education-credit form.
Questions about 1098 T Form 2026
Does receiving or downloading this form mean I must file it?
An educational institution prepares the tuition statement; the taxpayer combines it with education records before considering a credit. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
A statement amount is not automatically the allowable credit. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include institution tuition statement, student account ledger, scholarships and grants. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.