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In general, colleges and universities must file Form 1098-T for any individual enrolled for any academic period and for whom the institution receives payment of qualified tuition and related expenses during the calendar year. Institutions must also file 1098-Ts for students who are not currently enrolled but for whom there was a prior-year adjustment made in the current year. 

NACUBO Advisory Report

Advisory 18-06: Guide to Form 1098-T Information Reporting (December 7, 2018)

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IRS and Other Resources

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Contact

Mary Bachinger

Director, Tax Policy

202.861.2581

Contact

Bryan Dickson

Director, Student Financial Services and Educational Programs

202.861.2505


Related Content

1098-T Information Reporting: Back to the Basics

May 13, 2020 | 1:00-2:15pm ET

Student Financial Services

Student financial services (SFS) describes how colleges and universities provide students and families with finance-related services, such as applying for financial aid and paying a tuition bill, along with the associated business processes necessary to pay for college. SFS professionals manage the policies and procedures related to a student's account, which tracks tuition and other charges, payments, and application of financial aid.

Education Tax Credits