Eligible educational institutions file Form 1098-T for each student they enroll and for whom a reportable transaction is made. Insurers file this form for each individual to whom they made reimbursements or refunds of qualified tuition and related expenses. Current Revision Form 1098-T PDF Instructions for Forms 1098-E and 1098-T (Print Version PDF) Recent Developments FAQs: Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under the CARES Act Other Items You May Find Useful All Form 1098-T Revisions About General Instructions for Certain Information Returns Internal Revenue Bulletin 1998-15, Announcement 98-27 PDF, page 30 Internal Revenue Bulletin 2006-36, Notice 2006-72, page 363 About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498,W-2G, and 1042-S Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically PDF Online Ordering for Information Returns and Employer Returns Other Current Products Related About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About General Instructions for Certain Information Returns About Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification
