Form 1098-T


Purpose

As an eligible educational institution, Indiana University is required by the Internal Revenue Service to file an annual Tuition Statement (Form 1098-T) for each student who is a U.S. citizen or permanent resident pursuing a degree, and for whom a reportable transaction is made (i.e. tuition, course-related fees and any scholarships or grants received).This information is provided to assist taxpayers in determining eligibility for claiming Education Tax Credits or Deductions enacted by the Taxpayer Relief Act of 1997.

Exceptions to Reporting

Under Treas. Reg. §1.6050S-1(a)(2), IU is not required to create the 1098-T forms for the following:

  • Students whose financial aid is more than tuition and fees paid
  • Students whose entire tuition and related expenses were paid under a "formal billing arrangement"
  • Students who are nonresident aliens, unless specifically requested
  • The noncredit courses in which students are enrolled

Issued

IRS Form 1098-T is required to be post-marked by January 31st each year. These forms will be either delivered to students through electronic delivery or through traditional mail delivery. Students choosing electronic delivery will receive the form earlier through One.IU and will be notified by email when the form is available to retrieve.

Provide your SSN via One.IU (See FAQs for paper submission)
Form 1098-T Electronic Delivery Consent

Students who have not consented for electronic delivery will be mailed a paper version of Form 1098-T to the Student Home Address listed in university records as of December 31st. A printed duplicate copy request will not be fulfilled until mid-February. However, students can receive a duplicate copy through One.IU > Student Self-Service once the forms are printed.

Informational Resources