An eligible educational institution is a school offering higher education beyond high school. It is any college, university, trade school, or other post-secondary educational institution eligible to participate in a student aid program run by the U.S. Department of Education. This includes most accredited public, nonprofit and privately-owned–for-profit postsecondary institutions. If you aren't sure if your school is an eligible educational institution: Check to see if the student received a Form 1098-T, Tuition Statement. Eligible educational institutions are required to issue students Form 1098-T, Tuition Statement (some exceptions apply). Ask your school if it is an eligible educational institution, or See if your school is on the U.S. Department of Education's Database of Accredited Post Secondary Institutions and Programs (DAPIP) or the Federal Student Loan Program list. Return to Education Credits Education benefit resources Information for schools, community and social organizations on our Refundable Credits Toolkit Tax preparer due diligence information on our Tax Preparer Toolkit Watch out for these common errors made when claiming education credits Students listed as a dependent or spouse on another tax return Students who don’t have a Form 1098-T showing they attended an eligible educational institution Students claimed for whom qualified education expenses were not paid Claiming the credit for a student not attending a college or other higher education Find more answers to the questions you ask about the education credits See Education Credits: Questions and answers More education benefit resources Education Credits: AOTC and LLC American Opportunity Tax Credit Lifetime Learning Credit Compare Education Credits Interactive app: "Am I eligible to claim an Education Credit?" No double benefits allowed Qualified education expense Eligible educational institution Tax benefits for education: Information center Technical forms and publications Publication 970, Tax Benefits for Education PDF Form 8863, Education Credit PDF Form 8863 Instructions PDF Form 1098-T, Tuition Statement PDF Forms 1098-E and T Instructions PDF Education Credit marketing resources Publication 4772 American Opportunity Tax Credit Flyer PDF Publication 5081 Education Credits On-line Resource PDF Publication 5198 Are you or a family member attending college or taking courses to acquire or improve job skills? PDF Tax tips Tax tip 2022-38 Two tax credits that can help cover the cost of higher education Tax tip 2022-123 College students should study up on these two tax credits
