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
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 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 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 2018
from any source for qualified tuition and related expenses less any reimbursements or
refunds made during 2018 that relate to those payments received during 2018.
Box 2. Reserved.
Box 3. Shows whether your educational institution changed its reporting method for
2018. It has changed its method of reporting if the method (payments received) used
for 2018 is different than the reporting method (amounts billed) for 2017. You should
be aware of this change in figuring your education credits.
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 1040X) for the prior year.
Box 7. Shows whether the amount in box 1 includes amounts for an academic period
beginning January–March 2019. 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.