Form 1098-T
2020
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
2020 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 Check this box if the
amount in box 1
includes amounts for
an academic period
beginning January–
March 2021
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
Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page
Form 1098-T
2020
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 20
21
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 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 Forms 1040 and 1040-SR.
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 2020 from any source for qualified tuition and related expenses less any
reimbursements or refunds made during 2020 that relate to those payments
received during 2020.
Box 2. Reserved.
Box 3. Reserved.
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 2021. 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
2020
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 2020 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 this box if the
amount in box 1
includes amounts for
an academic period
beginning January–
March 2021
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 2020 General Instructions for Certain Information
Returns, and
• The 2020 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, or 5498 that you download and print from
the IRS website.
Due dates. Furnish Copy B of this form to the student
by February 1, 2021. 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 March 1,
2021. If you file electronically, the due date is March 31,
2021. 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 for
Copy A.
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).