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section 1.6050S-2. For more information about the

Qualified tuition and related expenses. Qualified tuition

requirements to furnish a statement to each student, see part

and related expenses are tuition, fees, and course materials

M in the 2018 General Instructions for Certain Information

required for a student to be enrolled at or attend an eligible

Returns.

educational institution.

Truncating student’s TIN on payee statements. Pursuant

The following are not qualified tuition and related

to Treasury Regulations section 301.6109-4, all filers of Form

expenses.

1098-T may truncate a student's TIN (social security number

Amounts paid for any course or other education involving

(SSN), individual taxpayer identification number (ITIN),

sports, games, or hobbies, unless the course or other

adoption taxpayer identification number (ATIN), or employer

education is part of the student's degree program or is taken

identification number (EIN)) on payee statements. Truncation

to acquire or improve job skills.

is not allowed on any documents the filer files with the IRS. A

Charges and fees for room, board, insurance, medical

filer's TIN may not be truncated on any form. See part J in the

expenses (including student health fees), transportation, and

2018 General Instructions for Certain Information Returns.

similar personal, living, or family expenses.

Student's TIN and checkbox. Enter the student’s TIN, as

Academic credit. Academic credit is credit awarded by an

provided to you on Form W-9S, Request for Student’s or

eligible educational institution for the completion of course

Borrower’s Taxpayer Identification Number and Certification,

work leading to a postsecondary degree, certificate, or other

or other form. If you solicited the student’s TIN in writing

recognized postsecondary educational credential.

(Form W-9S or other form) for the current year, check the

Example. Student A, a medical doctor, takes a course at

box. Also check the box if you obtained the student’s TIN in a

University X's medical school. Student A takes the course to

prior year by making a solicitation in writing (Form W-9S or

fulfill State Y's licensing requirement that medical doctors

other form) or you obtained the student’s TIN in a prior year

attend continuing medical education courses each year.

from his or her financial aid application or other form and in

Student A is not enrolled in a degree program at University X

either case have no reason to believe the TIN previously

and takes the medical course through University X's

obtained is incorrect. Check the box if the institution is filing

continuing professional education program. University X

the Form 1098-T with nothing in the field for the student’s TIN

does not award Student A credit toward a postsecondary

because the institution has no record of a TIN, but only if you

degree on an academic transcript for the completion of the

made a written solicitation for the TIN on or before December

course but gives Student A a certificate of attendance upon

31 of the year for which you are filing the Form 1098-T. By

completion. University X is not required to file Form 1098-T

checking the box and filing Form 1098-T with the IRS (for

for the course taken by Student A.

electronic filers), you certify under penalties of perjury that

Academic period. You must file Form 1098-T for each

you have in good faith complied with the standards in

student who is enrolled in your institution for any academic

Treasury Regulations section 1.6050S-1 governing the time

period (for example, semester, trimester, or quarter) in 2018,

and manner of soliciting the TIN of the student. Filers who

but see Exceptions, earlier. Determine your enrollment for

transmit paper forms to the IRS will make such certification

each period under your own rules or use one of the following

by signing Form 1096 in conjunction with filing the returns

dates.

with the boxes checked in the fields designated for the

30 days after the first day of the academic period.

student’s identification number.

A date during the period when enrollment data must be

Student's address. In the student's address box of Form

collected for purposes of the Integrated Postsecondary

1098-T, enter the student's permanent address. That is,

Education Data System administered by the Department of

enter the student's home or other long-term address where

Education.

he or she can receive forwarded mail. You may use a

A date during the period when you must report enrollment

temporary address only if you do not know the permanent

data to the state, to your governing board, or to some other

address.

external governing body.

Information contact and service provider. You must

Additional information. For more information about

provide your name, address, and telephone number. In

reporting on Form 1098-T, see Regulations section

addition, you may include information on a third-party service

1.6050S-1. Also see Notice 2006-72, 2006-36 I.R.B. 363,

provider who filed the form or who may answer questions

available at IRS.gov/irb/2006-36_IRB#NOT-2006-72, for

about the statement. Enter the service provider's information

guidance in a question-and–answer format on the information

in the box below the student's name and address.

reporting requirements for Form 1098-T.

You must provide the telephone number for the

Statements to students. If you are required to file Form

information contact at the institution. Generally, this

1098-T, you must furnish a statement or acceptable

is an administrative office or department. Do not

substitute, on paper or electronically, to the student.

CAUTION

provide the institution's general telephone number.

Electronic delivery of Form 1098-T. Educational

institutions may present the option to consent to receive

Account number. The account number is required if you

Form 1098-T electronically as part of a global “Consent To

have multiple accounts for a recipient for whom you are filing

Do Business Electronically,” combining consent for electronic

more than one Form 1098-T. Additionally, the IRS

delivery of Form 1098-T along with other institutional student

encourages you to designate an account number for all

business functions such as admissions, registration, billings,

Forms 1098-T that you file. See part L in the 2018 General

and direct deposits.

Instructions for Certain Information Returns.

The global consent process must meet all the consent,

disclosure, format, notice, and access period requirements

for electronic furnishing of Forms 1098-T as required by

paragraphs (a)(2) through (6) of Treasury Regulations

-3-

Instructions for Forms 1098-E and 1098-T (2018)

Instructions For Forms 1098-E And 1098-T - Student Loan Interest Statement And Tuition Statement - 2018 Page 3

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