Forms and Publications Search Results

Form 1098-T, Tuition Statement (Info Copy Only), is used by eligible educational institutions to report for each student the enrolled amounts they received for qualified tuition and related expense payments.

Use Form 1098, Mortgage Interest Statement, to report mortgage interest (including points) of $600 or more you received during the year in the course of your trade or business from an individual, including a sole proprietor.

Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns, sets forth requirements for using official Internal Revenue Service (IRS) forms to file information returns with the IRS, preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and using official or acceptable substitute forms to furnish information to recipients.

Publication 1220 provides the specifications for filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G electronically with the IRS including the requirements and specifications for electronic filing under the Combined Federal/State Filing Program (CF/SF).

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Use Form 1098, Mortgage Interest Statement, to report mortgage interest (including points) received by you during the year in the course of your trade or business from an individual.

Publication 5197, Students and parents - Why Form 1098-T is important to you?

File Form 1098-E, Student Loan Interest Statement, if you receive student loan interest of $600 or more from an individual during the year in the course of your trade or business. File Form 1098-T, Tuition Statement, if you are an eligible educational institution. You must file for each student you enroll and for whom a reportable transaction is made. Also, if you are an insurer, file Form 1098-T for each individual to whom you made reimbursements or refunds of qualified tuition and related expenses.

File Form 1098-Q, Qualifying Longevity Annuity Contract Information, if you issue any contract that is intended to be a qualifying longevity annuity contract (QLAC).

File Form 1098-Q, Qualifying Longevity Annuity Contract Information, if you issue any contract that is intended to be a qualifying longevity annuity contract (QLAC).