• Instructions for Forms 1098-E and 1098-T - Introductory Fabric
    • Future Developments
    • Reminders
      • General instructions.
      • Online fillable Copies B and C.
      • Form West-9S.
        • Electronic submission of Grade W-9S.
  • Instructions for Forms 1098-E and 1098-T - Master Contents
    • Specific Instructions for Form 1098-E
      • Who must file.
      • Qualified student loan.
      • Revolving accounts.
      • Loans under qualified plans.
      • Additional information.
      • Statements to borrowers.
      • Electronic commitment of Form 1098-E.
      • Truncating borrower's TIN on payee statements.
      • Recipient's/lender'south name, address, and telephone number box.
      • Account number.
      • Box 1. Student Loan Interest Received by Lender
      • Box 2. Checkbox
    • Specific Instructions for Grade 1098-T
      • Exceptions.
      • Who must file.
      • Eligible educational establishment.
      • Qualified tuition and related expenses.
      • Academic credit.
      • Example.
      • Academic period.
      • Additional information.
      • Statements to students.
      • Electronic delivery of Form 1098-T.
      • Truncating student's Tin can on payee statements.
      • Student's TIN and checkbox.
      • Educatee's accost.
      • Information contact and service provider.
      • Account number.
      • Box ane. Payments Received for Qualified Tuition and Related Expenses
      • Box ii. Reserved
      • Box iii. Reserved
      • Box 4. Adjustments Made for a Prior Year
        • Payments received.
        • Amounts billed.
      • Box 5. Scholarships or Grants
      • Box vi. Adjustments to Scholarships or Grants for a Prior Yr
      • Box 7. Checkbox for Amounts for an Academic Period Beginning in January Through March of 2023
      • Box 8. Check if at Least One-half-Fourth dimension Student
      • Box 9. Check if a Graduate Pupil
      • Box 10. Insurance Contract Reimbursements or Refunds

Instructions for Forms 1098-E and 1098-T (2022)

Student Loan Interest Statement and Tuition Argument

Section references are to the Internal Revenue Code unless otherwise noted.

2022

Instructions for Forms 1098-East and 1098-T - Introductory Material

Time to come Developments

For the latest information about developments related to Forms 1098-Due east and 1098-T and their instructions, such as legislation enacted afterwards they were published, become to IRS.gov/Form1098E or IRS.gov/Form1098T.

Reminders

General instructions.

In add-on to these specific instructions, you should also utilise the 2022 General Instructions for Certain Data Returns. Those general instructions include data near the post-obit topics.

  • Who must file.

  • When and where to file.

  • Electronic reporting.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers (TINs).

  • Backup withholding.

  • Penalties.

  • Other general topics.

You tin can become the General Instructions for Certain Data Returns at IRS.gov/1099GeneralInstructions or get to IRS.gov/Form1098E or IRS.gov/Form1098T.

Online fillable Copies B and C.

To ease argument furnishing requirements, Copies B and C of Forms 1098-E and 1098-T are fillable online in a PDF format, available at IRS.gov/Form1098E or IRS.gov/Form1098T. Yous can consummate these copies online for furnishing statements to recipients and for retaining in your own files.

Form W-9S.

Yous may apply Form W-9S, Asking for Student's or Borrower's Taxpayer Identification Number and Certification, to obtain the student'due south or borrower's name, address, taxpayer identification number, and student loan certification to exist used when filing Grade 1098-E or 1098-T. Utilize of Form W-9S is optional; you may collect the information using your own forms, such as admission or enrollment forms, or financial aid applications. Yous may collect the student's or borrower'southward information on paper or electronically.

Electronic submission of Form W-9S.

An educational institution, insurer, or lender may establish a system for students and borrowers to submit Form W-9S electronically, including by fax. Generally, the electronic system must:

  1. Ensure the information received is the information sent and certificate all occasions of user access that result in the submission,

  2. Make reasonably certain the person accessing the system and submitting the form is the person identified on Form Westward-9S,

  3. Provide you with the same information as the newspaper
    Form Westward-9S, and

  4. Exist able to supply a hard copy of the electronic
    Class W-9S if the Internal Revenue Service requests it.

Also, if an electronic Form W-9S is used to obtain the borrower's certification that all the loan proceeds are used solely to pay qualified higher education expenses, your electronic arrangement must require, every bit the final entry in the submission, an electronic signature past the borrower whose name is on Form W-9S. The signature authenticates and verifies the submission. Run across Annunciation 98-27, which is on page xxx of Internal Revenue Bulletin 1998-15 at IRS.gov/pub/irs-irbs/irb98-xv.pdf.

Instructions for Forms 1098-E and 1098-T - Principal Contents

Specific Instructions for Form 1098-East

File Form 1098-E, Educatee Loan Interest Statement, if you receive student loan interest of $600 or more than from an private during the year in the course of your trade or business.

The $600 threshold applies to each borrower regardless of the number of pupil loans obtained past that borrower. However, you may file a separate Class 1098-E for each student loan of the borrower, or you may file one Class 1098-E for the interest from all student loans of the borrower.

Who must file.

File Form 1098-Due east if you are a financial institution, governmental unit (or any of its subsidiary agencies), educational institution, or whatever other person who receives student loan interest of $600 or more from an private during the yr in the course of your trade or business organization.

If more than ane person has a connection with the loan, merely the first person to receive the involvement payment must file Grade 1098-E. For example, a loan service or collection agent receiving payments on behalf of the lender must file.

Qualified student loan.

To be reportable for 2022, a pupil loan must be either:

  • Subsidized, guaranteed, financed, or otherwise treated as a student loan under a programme of the federal, state, or local government, or of a postsecondary educational establishment; or

  • Certified by the borrower every bit a educatee loan incurred solely to pay qualified higher instruction expenses. You may use Form W-9S to obtain the certification.

Revolving accounts.

Report interest paid on revolving accounts, such as credit card accounts, only if the borrower certifies that all the loan proceeds are solely used to pay qualified higher education expenses. You lot do not have to verify the borrower's actual use of the funds. Do not study involvement on mixed use loans.

Loans under qualified plans.

Practice not written report interest on loans made under a qualified employer plan, every bit divers in section 72(p)(4), or nether a contract purchased nether a qualified employer plan within the meaning of section 72(p)(v).

Boosted information.

For more than information about reporting educatee loan involvement, see Regulations section i.6050S-3.

Statements to borrowers.

If you are required to file Form 1098-Due east, y'all must provide a statement or acceptable substitute, on newspaper or electronically, to the borrower. For more than data about the requirements to furnish a statement to the borrower, see office M in the 2022 General Instructions for Certain Information Returns.

Electronic commitment of Form 1098-Due east.

Educational institutions, insurers, and lenders may present the option to consent to receive Course 1098-E electronically as part of a global "Consent To Practice Business Electronically," combining consent for electronic delivery of Form 1098-E along with other institutional pupil business functions such every bit admissions, registration, billings, and straight deposits.

The global consent process must come across all the consent, disclosure, format, notice, and admission period requirements for electronic furnishing of Forms 1098-E in accordance with the applicable regulations. For more information about the requirements to furnish a statement to each student, see part M in the 2022 General Instructions for Certain Information Returns.

Truncating borrower's TIN on payee statements.

Pursuant to Regulations department 301.6109-4, all filers of Form 1098-Eastward may truncate a borrower'due south TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) on payee statements. Truncation is not allowed on any documents the filer files with the IRS. A recipient's/lender'southward TIN may not be truncated on any form. See office J in the 2022 General Instructions for Certain Data Returns.

Recipient'southward/lender'due south name, accost, and telephone number box.

Enter the name, accost, and telephone number of the filer of Form 1098-E. Use this same proper noun and address on Class 1096, Annual Summary and Transmittal of U.S. Data Returns.

Business relationship number.

The account number is required if you have multiple accounts for a recipient for whom you are filing more than ane Form 1098-Eastward. Additionally, the IRS encourages you to designate an business relationship number for all Forms 1098-E that you file. See part L in the 2022 General Instructions for Certain Information Returns.

Box ane. Educatee Loan Interest Received by Lender

Enter the interest you received on a student loan(s) during the calendar year. For loans made on or after September one, 2004, y'all are required to include in box one payments of interest equally described in Regulations department 1.221-one(f). Nether that regulation, interest includes capitalized interest and loan origination fees that correspond charges for the utilize or forbearance of coin. Meet Regulations department 1.221-one(f).

Box 2. Checkbox

Bank check this box if loan origination fees and/or capitalized interest are not reported in box i for loans made earlier September i, 2004.

Specific Instructions for Course 1098-T

File Form 1098-T, Tuition Statement, if yous are an eligible educational institution. You must file for each student you enroll and for whom a reportable transaction is made. Also, if you lot are an insurer, file Form 1098-T for each individual to whom you lot fabricated reimbursements or refunds of qualified tuition and related expenses.

Exceptions.

You do not accept to file Form 1098-T or furnish a statement for:

  • Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree plan;

  • Nonresident alien students, unless requested by the student;

  • Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships; and

  • Students for whom you exercise not maintain a split up financial business relationship and whose qualified tuition and related expenses are covered by a formal billing arrangement betwixt an institution and the pupil'south employer or a governmental entity, such as the Section of Veterans Diplomacy or the Section of Defence.

Who must file.

You must file Form 1098-T if you are an eligible educational institution. An eligible educational institution that is a governmental unit, or an agency or instrumentality of a governmental unit, is field of study to the reporting requirements of Course 1098-T. A designated officer or employee of the governmental entity must satisfy the reporting requirements of Form 1098-T.

If another person receives or collects payments of qualified tuition and related expenses on your behalf, the other person must file Grade 1098-T. Still, if the other person does non possess the information necessary to comply with the reporting requirements of Grade 1098-T, so y'all must satisfy the reporting requirements of Form 1098-T.

Too, if yous are an insurer engaged in a merchandise or business concern of making refunds or reimbursements of qualified tuition and related expenses, you are required to file Class 1098-T. Encounter the instructions for box ten , afterwards.

Eligible educational institution.

An eligible educational institution is a college, academy, vocational school, or other postsecondary educational institution that is described in department 481 of the Higher Education Act of 1965 as in effect on Baronial five, 1997, and that is eligible to participate in the Section of Education'due south student aid programs. This includes most accredited public, nonprofit, and private postsecondary institutions.

Qualified tuition and related expenses.

Qualified tuition and related expenses are tuition, fees, and course materials required for a student to be enrolled at or attend an eligible educational institution.

The following are not qualified tuition and related expenses.

  • Amounts paid for whatever course or other education involving sports, games, or hobbies, unless the course or other instruction is part of the student's degree programme or is taken to learn or improve task skills.

  • Charges and fees for room, board, insurance, medical expenses (including student health fees), transportation, and similar personal, living, or family expenses.

Bookish credit.

Academic credit is credit awarded by an eligible educational institution for the completion of course work leading to a postsecondary degree, document, or other recognized postsecondary educational credential.

Example.

Student A, a medical md, takes a course at University 10's medical school. Educatee A takes the grade to fulfill Land Y's licensing requirement that medical doctors attend continuing medical pedagogy courses each twelvemonth. Educatee A is non enrolled in a degree plan at University X and takes the medical course through University X's standing professional education program. University Ten does not award Student A credit toward a postsecondary caste on an academic transcript for the completion of the course but gives Student A a certificate of attendance upon completion. University X is not required to file Form 1098-T for the course taken by Student A.

Bookish period.

You must file Class 1098-T for each student who is enrolled in your institution for whatever bookish period (for case, semester, trimester, or quarter) in 2022, just come across Exceptions , earlier. Decide your enrollment for each menstruation nether your ain rules or use one of the post-obit dates.

  • 30 days subsequently the offset day of the academic period.

  • A date during the menstruation when enrollment data must exist collected for purposes of the Integrated Post Secondary Education Data System administered by the Department of Pedagogy.

  • A date during the menstruation when you must written report enrollment information to the state, to your governing lath, or to some other external governing body.

Additional information.

For more information almost reporting on Course 1098-T, see Regulations section 1.6050S-i. Also see Notice 2006-72, 2006-36 I.R.B. 363, available at IRS.gov/irb/2006-36_IRB#Not-2006-72, for guidance in a question-and-answer format on the information reporting requirements for Form 1098-T.

Statements to students.

If you are required to file Form 1098-T, yous must furnish a argument or acceptable substitute, on paper or electronically, to the student.

Electronic delivery of Grade 1098-T.

Educational institutions may present the option to consent to receive Form 1098-T electronically as office of a global "Consent To Do Business Electronically," combining consent for electronic delivery of Form 1098-T along with other institutional educatee business functions such as admissions, registration, billings, and direct deposits.

The global consent process must meet all the consent, disclosure, format, notice, and access menstruation requirements for electronic furnishing of Forms 1098-T equally required by paragraphs (a)(ii) through (vi) of Treasury Regulations section ane.6050S-2. For more than information about the requirements to furnish a statement to each student, see part M in the 2022 General Instructions for Certain Information Returns.

Truncating student's TIN on payee statements.

Pursuant to Regulations section 301.6109-4, all filers of Form 1098-T may truncate a student's TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) on payee statements. Truncation is not allowed on any documents the filer files with the IRS. A filer's TIN may not exist truncated on any form. See role J in the 2022 General Instructions for Certain Information Returns.

Educatee's TIN and checkbox.

Enter the student'southward Can, as provided to you on Form W-9S, Asking for Pupil's or Borrower'due south Taxpayer Identification Number and Certification, or other form. If y'all solicited the pupil's TIN in writing (Form W-9S or other form) for the electric current twelvemonth, cheque the box. Besides check the box if you obtained the pupil's Tin can in a prior year by making a solicitation in writing (Form Westward-9S or other course) or you lot obtained the student's Tin can in a prior year from his or her fiscal aid application or other grade and in either case have no reason to believe the Can previously obtained is incorrect. Check the box if the establishment is filing the Grade 1098-T with null in the field for the student's Tin can considering the establishment has no record of a TIN, just only if you made a written solicitation for the Can on or earlier December 31 of the yr for which y'all are filing the Form 1098-T. Past checking the box and filing Grade 1098-T with the IRS (for electronic filers), y'all certify under penalties of perjury that y'all take in good organized religion complied with the standards in Treasury Regulations department i.6050S-ane governing the time and mode of soliciting the TIN of the pupil. Filers who transmit paper forms to the IRS will make such certification by signing Form 1096 in conjunction with filing the returns with the boxes checked in the fields designated for the pupil's identification number.

Educatee'due south address.

In the educatee'south accost box of Course 1098-T, enter the pupil's permanent address. That is, enter the pupil'south home or other long-term address where he or she can receive forwarded mail. You may use a temporary address but if you do not know the permanent address.

Information contact and service provider.

Y'all must provide your name, address, and telephone number. In improver, you may include information on a third-party service provider who filed the form or who may respond questions well-nigh the statement. Enter the service provider's information in the box below the pupil'south name and address.

. This is an Image: caution.gif You must provide the phone number for the data contact at the institution. Mostly, this is an administrative office or department. Practise non provide the institution's general telephone number. .

Account number.

The account number is required if you accept multiple accounts for a recipient for whom you are filing more one Form 1098-T. Additionally, the IRS encourages you to designate an business relationship number for all Forms 1098-T that y'all file. Run across role L in the 2022 General Instructions for Certain Information Returns.

Box 1. Payments Received for Qualified Tuition and Related Expenses

Enter the total amount of payments received for qualified tuition and related expenses from all sources during the calendar year. The corporeality reported is the total amount of payments received less any reimbursements or refunds made during the calendar year that relate to the payments received for qualified tuition and related expenses during the same calendar year. The corporeality reported is not reduced by scholarships and grants reported in box 5. Include in this box the receipt of a payment of past-due qualified tuition or related expenses from a previous calendar yr, but only if the educational institution previously billed the educatee for such amount(s).

Box 2. Reserved

This box is reserved for time to come use.

Box iii. Reserved

This box is reserved for future use.

Box four. Adjustments Made for a Prior Year

Payments received.

Enter reimbursements or refunds of qualified tuition and related expenses fabricated in 2022 that chronicle to payments received that were reported for any prior yr after 2002.

Amounts billed.

Enter whatsoever reductions in charges made for qualified tuition and related expenses made during the agenda year that relate to amounts billed that were reported for whatever prior year after 2002.

These requirements also employ to an adjustment fabricated in connexion with a nonresident alien for which the educational institution filed and furnished a Grade 1098-T for the prior yr.

Box 5. Scholarships or Grants

Enter the total amount of any scholarships or grants that you administered and processed during the calendar year for the payment of the educatee'southward costs of attendance. Scholarships and grants by and large include all payments received from tertiary parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defence force, civic and religious organizations, and nonprofit entities. However, run into Exceptions , earlier.

A scholarship or grant is administered and candy by you if y'all receive payment of an amount, whether by check, cash, electronic transfer, or other means, and such payment is designated equally a grant or a scholarship by the payor, or the circumstances make it clear that the payment is a grant or scholarship. A Pell Grant is an case of a grant administered and processed by a higher or university in all cases.

Box vi. Adjustments to Scholarships or Grants for a Prior Year

Enter the amount of whatever reduction to the amount of scholarships or grants that were reported for any prior twelvemonth after 2002.

Box vii. Checkbox for Amounts for an Academic Period Start in January Through March of 2023

Check this box if whatsoever payments received for qualified tuition and related expenses reported for 2022 relate to an academic menstruation that begins in Jan through March of 2023.

Box viii. Check if at To the lowest degree Half-Time Student

Check this box if the student was at least a half-time student during whatever academic menstruum that began in 2022. A half-time educatee is a student enrolled for at least half the total-time academic workload for the form of study the student is pursuing. Your institution's standard for a half-time student work load must equal or exceed the standards established past the Department of Pedagogy under the Higher Education Deed and set forth in 34 C.F.R. section 668.two(b).

Box 9. Check if a Graduate Student

Check this box if the student was a graduate student. The student is a graduate student if the pupil was enrolled in a program or programs leading to a graduate-level degree, graduate-level certificate, or other recognized graduate-level educational credential.

Box 10. Insurance Contract Reimbursements or Refunds

If you are an insurer, enter the total amount of reimbursements or refunds of qualified tuition and related expenses that you fabricated to the student during 2022.