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Information about Form 1098-T, Tuition Statement, including recent updates, related forms and instructions on how to file. Form 1098-T is used by eligible educational institutions to report for each student the enrolled amounts they received for qualified tuition and related expense payments.

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.

An information return is a tax document that reports certain payments during the calendar year to the IRS and the person you paid. If you have 10 or more information returns, you must file them electronically.

You may have to file Form 1099-NEC, Nonemployee Compensation, to report payments you make to independent contractors.

Order information returns and employer returns online.

Find the list of XML schemas, business rules and release memoranda for the Information Returns Intake System (IRIS) and how to get them.

If you’re engaged in a business or trade, understand the transactions you must report on information returns to the IRS and to the recipient of the payment or other party in the transaction. Find forms and deadlines. Starting tax year 2023, if you have 10 or more information returns, you must e-file them.