Eligible educational institutions file Form 1098-T for each student they enroll and for whom a reportable transaction is made.
Insurers file this form for each individual to whom they made reimbursements or refunds of qualified tuition and related expenses.
Current Products
Recent Developments
None at this time.
Other Items You May Find Useful
Internal Revenue Bulletin 1998-15, Announcement 98-27, page 30 (PDF)
Internal Revenue Bulletin 2005-32, Revenue Procedure 2005-50, page 272 (PDF)
Internal Revenue Bulletin 2006-36, Notice 2006-72, page 363 (PDF)
About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498,W-2G, and 1042-S
Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically (PDF)
Online Ordering for Information Returns and Employer Returns
Comment on Form 1098-T
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