Why you received it
Tuition and qualified education expenses reported by an eligible school
Income-document guide
Form 1098-T: Tuition Statement
Use Form 1098-T with your own payment records to evaluate the American Opportunity Tax Credit or Lifetime Learning Credit.
Where it usually flows
- • Form 8863 for education credits
- • Form 1040 through the credit calculated on Form 8863
Fields and records to check
- Box 1 payments received
- Box 4 prior-year adjustments
- Box 5 scholarships or grants
- Half-time and graduate-student checkboxes
Form 1098-T FAQs
Does Form 1098-T guarantee an education credit?
No. Eligibility depends on the student, expenses, enrollment, income limits, prior credit use and whether scholarships or other tax-free assistance paid the costs.
Should I use Box 1 without checking my records?
No. Keep tuition statements, account ledgers, receipts and scholarship information because the credit is based on qualified expenses under the applicable rules.