EO operational requirements: Electronic delivery of Form 1098-T, Tuition Statement

Requirements for electronic delivery of Form 1098-T by exempt educational institutions
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Charities and Nonprofits

E-file information returns with IRIS

Electronically file for free with the Information Returns Intake System (IRIS). Individual and bulk forms. File direct through the taxpayer portal or use software through IRIS Application to Application. Tax year 2022 and later: All Forms 1099. Tax year 2023 (portal only): Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 3921, 3922, 5498, 5498-ESA, 5498-SA and W-2G.
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Tax Professionals, Software Developers, Charities and Nonprofits, Governments, Businesses, Trusts and Estates

Questions about operating as an exempt organization

Insights into the operations of a tax-exempt organization.
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Charities and Nonprofits

Exempt organizations Treasury regulations

Digest of Treasury Regulations on issues of interest to tax-exempt organizations.
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Charities and Nonprofits

Exempt Organizations Update archive

An archive of email updates and alerts from the IRS about developments in exempt organizations tax law and regulations, upcoming IRS training and events, and other information.
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Charities and Nonprofits