Form 1098-T is how a school reports the qualified tuition you paid and the scholarships you received during the year. You get a copy, and the IRS gets one too. Enter the school, the student, and the amounts, then preview a clean statement you can download. We'll also walk you through what each box means and which education credit you can claim for 2025 on Form 8863.
Add the school and student names, addresses, and TINs, then the payments and scholarships. It's the same information that shows up on the copy you get from the school.
1098-T2025
Filled
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Fill every box
The boxes fill in as you go, from the Box 1 payments and Box 5 scholarships to the prior-year adjustments and the half-time and graduate checkboxes.
PDF
Form 1098-T
Copy B
Print
Download
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Preview and download
Check the numbers, then download a clean PDF. Furnish the student copy and file with the IRS, one statement per student.
Form 1098-T tells the IRS what you paid. Which credit you can claim depends on your own return, so review the figures or check with a tax professional before filing.
Why use this
What the Form 1098-T generator handles
The whole statement, on the current form, with each box explained in plain terms.
Built on the current form
It uses the 2025 Form 1098-T and reflects this year's education credit rules, so the boxes and the figures you'll read about are up to date.
Every box covered
Box 1 payments, Box 5 scholarships, the prior-year adjustments in Boxes 4 and 6, the spring-term checkbox, and the half-time and graduate boxes are each handled, plus the school and student details.
Credit estimator
See roughly which education credit you qualify for and how much it's worth once scholarships are subtracted, before you fill out Form 8863.
Preview before you file
Nothing's sent anywhere. You review the filled statement and the totals first, then download it and file it yourself.
Plain-English guidance
Each box explains what it's for in everyday terms, so you can tell what you're looking at and what actually counts toward a credit.
Free and private
There's no charge to build and preview your statement, and your figures stay with you. It's a tool to help you file accurately, not tax advice.
Inside the form
Form 1098-T, box by box
Tap any box to see what it means and what to watch. Form 1098-T runs from the school and student at the top to the enrollment checkboxes and insurance refunds at the bottom.
Form 1098-T2025
Filer / StudentFiler and student information
The top of the form has two sides. The filer is the school reporting to the IRS, with its name, address, phone number, and employer identification number. The student side carries your name, address, and taxpayer number, plus an optional account number the school uses to tell your records apart.
WatchIf you claim the American Opportunity Tax Credit, you'll need the school's EIN from this part of the form to complete Form 8863. Your own taxpayer number may be truncated on the copy you receive for privacy.
Box 1Payments received for qualified tuition
Box 1 is the total payments the school received for qualified tuition and related expenses during the calendar year, net of any refunds. Qualified expenses are tuition and the fees and course materials the school requires for enrollment or attendance.
WatchBox 1 isn't reduced by the scholarships in Box 5, so you do that subtraction yourself. It's a starting point too. You can add required course materials you bought elsewhere, and you have to leave out anything paid with tax-free aid.
Box 4Adjustments made for a prior year
Box 4 shows a reduction the school made this year to qualified expenses it reported on a 1098-T for an earlier year, such as a refund of tuition you'd already counted. It corrects the past rather than describing new spending this year.
WatchA prior-year adjustment here can mean you have to refigure a credit you already claimed and, in some cases, pay part of it back. Publication 970 walks through how to recapture a credit.
Box 5Scholarships or grants
Box 5 is the total scholarships and grants the school administered and processed for you during the year, whether they came from the school, the government, or a private source. This money generally has to be subtracted from your qualified expenses.
WatchTax-free scholarships can't also generate a credit, so the same dollars don't count twice. If Box 5 is larger than Box 1, part of the scholarship may be taxable and you may have little or no expense left to claim.
Box 6Adjustments to scholarships for a prior year
Box 6 shows a reduction this year to scholarships or grants the school reported on a prior-year 1098-T. Like Box 4, it corrects an earlier year rather than describing this year's aid.
WatchAn adjustment that lowers prior-year scholarships can increase the expenses you could have claimed back then, so it may let you refigure a prior-year credit. Check Publication 970 before you amend anything.
Box 7Amounts for a January to March term
Box 7 is a checkbox. It's marked when the Box 1 amount includes payments for an academic term that starts in January, February, or March of the next year, in other words when you prepaid the spring term.
WatchPrepaid spring tuition generally counts toward a credit for the year you actually paid it, not the year the term starts. This box is your signal that some of Box 1 is for next year's term.
Boxes 8 to 9Enrollment status checkboxes
Box 8 is checked if you were enrolled at least half-time for at least one academic period in the year. Box 9 is checked if you were a graduate student. Together they describe how, and at what level, you were enrolled.
WatchBox 8 matters because at least half-time enrollment is one of the gates to the American Opportunity Tax Credit. Box 9 usually points a graduate student toward the Lifetime Learning Credit, since the AOTC is only for the first four years of undergraduate study.
Box 10Insurance contract reimbursements
Box 10 is filled in only by an insurer, not the school. It reports total reimbursements or refunds of qualified tuition and related expenses made under an insurance contract, such as a tuition insurance payout.
WatchA reimbursement in Box 10 reduces the expenses you can count toward a credit, because it means part of your tuition was paid back to you. Most students never see an amount here.
Tap a box above to read about it.
What it is
What Form 1098-T does
In plain terms
Form 1098-T, the Tuition Statement, is the IRS form an eligible school uses to report the qualified tuition and related expenses you paid during the year, along with your scholarships and grants. You get a copy and the IRS gets one. You don't file it yourself. Instead, you use the Box 1 payments, minus any tax-free scholarships in Box 5, to figure an education credit on Form 8863, either the American Opportunity Tax Credit or the Lifetime Learning Credit. It's a different form from the 1098-E for student loan interest, the 1098 for mortgage interest, and the 1098-C for donated vehicles.
The boxes
What each box reports
Form 1098-T has a handful of numbered boxes plus the school and student details. Here's what each one is telling you.
Box
What it reports
What it means for you
Box 1
Payments received for qualified tuition
Your starting figure for an education credit
Box 2
Reserved
Left blank on the current form
Box 3
Reserved
Left blank on the current form
Box 4
Adjustments for a prior year
May reduce a credit you already claimed
Box 5
Scholarships or grants
Subtract from your qualified expenses
Box 6
Adjustments to prior-year scholarships
May let you refigure a prior-year credit
Box 7
Includes a January to March term
Prepaid spring tuition counts when paid
Box 8
At least half-time
A checkbox and an AOTC gateway
Box 9
Graduate student
A checkbox pointing toward the LLC
Box 10
Insurance contract reimbursements
Filled by insurers, reduces your expenses
Swipe sideways for the full table →
The filer and student areas at the top carry the school and student names, addresses, and TINs, plus the school's EIN. The Form 1098-T instructions and IRS Publication 970 cover each box and the education credit rules in detail.
Credit estimator
Estimate your education tax credit
See roughly which credit you qualify for and how much it's worth once scholarships come out. Enter your Box 1 payments, your Box 5 scholarships, and the credit you're weighing.
Subtracts Box 5 from Box 1, then applies the credit formula. A planning estimate that ignores the income phase-out, and not tax advice.
An estimate to plan with, not tax advice or a filed return. Both credits phase out at higher income, married filing separately can't claim them, and you take the credit on Form 8863. The generator builds the 1098-T itself.
New for 2025
What's current
Education credit rules for 2025
The 2025 tax law, the One Big Beautiful Bill Act (P.L. 119-21), left the education credits alone, so the amounts and income limits below are the ones that apply this year. Confirm current details before you file.
AOTC up to $2,500
For 2025 the American Opportunity Tax Credit is worth up to $2,500 per student: 100% of the first $2,000 of qualified expenses plus 25% of the next $2,000. Up to $1,000 of it is refundable, so it can pay out even if you owe no tax.
Income limits didn't rise
Both credits still phase out at modified AGI of $80,000 to $90,000 single and $160,000 to $180,000 married filing jointly. These ceilings aren't indexed to inflation, so as incomes climb more families phase out over time.
Schools e-file at 10 returns
Schools and insurers filing 10 or more information returns of any type combined for the year have to file the 1098-T electronically with the IRS. Reporting Box 1 payments received, not amounts billed, remains the required method.
Avoid these
Common Form 1098-T mistakes
The errors that most often trip up students and families at the education credit, and how to steer clear.
Forgetting to subtract scholarships
Box 1 isn't reduced by Box 5. If you claim a credit on the full Box 1 amount without taking out tax-free scholarships, you'll overstate the expenses you're allowed to count.
Claiming both credits for one student
You can take the AOTC or the Lifetime Learning Credit for a given student in a year, not both. With two students you can split them, but doubling up on one isn't allowed.
Missing the school's EIN
To claim the American Opportunity Tax Credit you have to enter the school's employer identification number on Form 8863. It's on the filer side of the 1098-T, so don't lose the form.
Counting room, board, or transport
Qualified expenses are tuition, required fees, and required course materials. Housing, meals, insurance, and transportation don't count toward an education credit.
Skipping the credit with no form
If the school wasn't required to send a 1098-T, you can still claim a credit when you qualify and can substantiate what you paid. Don't skip it just because no form arrived.
Ignoring a prior-year adjustment
A Box 4 or Box 6 adjustment can force you to refigure or repay a credit you already took. Read those boxes before you assume last year is settled.
Step by step
How to claim a credit with Form 1098-T
Four moves take you from the statement in your inbox to a credit on your return.
1
Gather your numbers
Start with Box 1 payments, subtract the tax-free scholarships in Box 5, then add any required course materials or fees the school didn't include. Keep your receipts.
Gather
2
Check that you qualify
Confirm you were enrolled at an eligible school, that you meet the rules for the credit you want, and that your MAGI is under the phase-out. Married filing separately can't claim either.
Check
3
Pick one credit per student
On Form 8863, choose the American Opportunity Tax Credit or the Lifetime Learning Credit for each student, and enter the school's EIN if you take the AOTC.
Choose
4
Attach Form 8863 and file
Attach Form 8863 to your Form 1040 and file by the April deadline. Keep the 1098-T and your payment records with your tax file in case the IRS asks.
File
Filing
How and when Form 1098-T is filed
Schools file the 1098-T as an information return, so it follows the January and spring information-return calendar.
1
Furnish the student copy by January 31
The student copy goes to each enrolled student by January 31. Schools can deliver it electronically when the student has agreed to receive it that way.
2
File Copy A with the IRS
File on paper by February 28 or electronically by March 31. Prepare a separate Form 1098-T for each student for whom a reportable transaction was made.
3
E-file at 10 or more returns
A filer submitting 10 or more information returns of any type combined for the year has to file electronically, through the IRS IRIS or FIRE systems.
4
Keep your records
Schools keep the enrollment and payment records behind the amounts reported. As a student, keep the 1098-T with your tax file whether or not you end up claiming a credit.
Need a different tax form?
Form 1098-T feeds the education credits you claim on Form 8863 and your Form 1040. Browse the full library, or jump to the 1040 family it supports.
Quick answers to what students and families ask most about the Tuition Statement and the education credits.
Form 1098-T, the Tuition Statement, is the form an eligible school uses to report the qualified tuition and related expenses you paid, along with your scholarships and grants. You use its numbers to figure an education tax credit on Form 8863. You don't file the 1098-T itself; you keep it with your records.
Eligible educational institutions, which are most colleges, universities, and vocational schools that take part in federal student aid, send a 1098-T for each enrolled student with a reportable transaction. Insurers also send one to report reimbursements or refunds of qualified expenses in Box 10. Students don't file it themselves.
No. The 1098-T is an information return, so you don't attach it to your tax return. You use the amounts on it to complete Form 8863 if you claim an education credit, then keep the 1098-T with your tax records in case the IRS asks.
Box 1 is the total payments the school received for qualified tuition and related expenses during the calendar year, net of any refunds. It isn't reduced by the scholarships in Box 5, so you have to do that subtraction yourself when you figure the expenses you can count toward a credit.
Both boxes are reserved for future use. Starting in 2018, schools were required to report payments received in Box 1 rather than amounts billed, so the old amounts-billed box, Box 2, and the change-of-method box, Box 3, are left blank on the current form.
Tax-free scholarships and grants in Box 5 reduce the expenses you can count toward a credit. You generally subtract Box 5 from your qualified expenses, because the same dollars can't be both tax-free scholarship money and the basis for a credit. If Box 5 is larger than Box 1, part of the scholarship may even be taxable.
The American Opportunity Tax Credit and the Lifetime Learning Credit, both figured on Form 8863. The AOTC is for the first four years of a degree, and the LLC covers any postsecondary courses, including graduate school and classes taken to improve job skills.
For 2025, the American Opportunity Tax Credit is worth up to $2,500 per eligible student. It equals 100% of the first $2,000 of qualified expenses plus 25% of the next $2,000, and up to $1,000 of it is refundable, meaning you can get it back even if you owe no tax.
For 2025, the Lifetime Learning Credit is worth up to $2,000 per return. It equals 20% of up to $10,000 of qualified expenses. It's nonrefundable, so it can only lower your tax to zero, but there's no limit on the number of years you can claim it.
For 2025, both credits phase out as your modified adjusted gross income moves from $80,000 to $90,000 if you're single, head of household, or a qualifying surviving spouse, and from $160,000 to $180,000 if you're married filing jointly. Above those amounts you can't claim either credit, and married filing separately can't claim them at all.
You can claim both the American Opportunity Tax Credit and the Lifetime Learning Credit on the same return, but not for the same student in the same year. With two students in college, for example, you might take the AOTC for one and the LLC for the other.
You may still claim a credit if your school wasn't required to furnish a 1098-T, for example because you're a qualified nonresident alien, your expenses were paid entirely with scholarships, they were paid under a formal billing arrangement, or you took only non-credit courses. You need to show you were enrolled at an eligible school and substantiate what you paid.
Box 7 is checked when the Box 1 amount includes payments for an academic term that begins in January through March of the next year. In other words, you prepaid spring tuition, and you can generally count it toward a credit for the year you actually paid it.
Box 8 is checked if you were enrolled at least half-time for at least one term, which is one of the gateways to the American Opportunity Tax Credit. Box 9 is checked if you were a graduate student, and grad students generally use the Lifetime Learning Credit rather than the AOTC.
Schools have to furnish the student copy by January 31 and file with the IRS by February 28 on paper or March 31 when filing electronically. As a student, you'll usually have your 1098-T in hand by early February so you can use it when you prepare your return.
Official references
Straight from the IRS
The rules, limits, and 2025 to 2026 changes on this page come from the official IRS sources below. Verify anything at the source before you file.
This page is educational and doesn't provide legal, tax, or financial advice, and isn't affiliated with the IRS. Tax rules, limits, and dates change, and the credit you can claim depends on your own facts, so confirm current requirements against the official IRS pages above or a qualified tax professional before filing. Every Form 1098-T should reflect true, accurate figures.
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Build your Form 1098-T and get started
Enter the school, the student, and the amounts paid, then preview a completed statement on the current form. Review the boxes, download, furnish the student copy, and use it to claim your credit on Form 8863.
