Instructions For Forms 1098-E And 1098-T - 2017 (Page 3 of 4) in pdf

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 2017 General Instructions for Certain Information

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

Returns.

educational institution.

Truncating student’s taxpayer identification number

The following are not qualified tuition and related

(TIN) on payee statements. Pursuant to Treasury

expenses.

Regulations section 301.6109-4, all filers of Form 1098-T

Amounts paid for any course or other education involving

may truncate a student's TIN (social security number (SSN),

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

individual taxpayer identification number (ITIN), adoption

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

taxpayer identification number (ATIN), or employer

to acquire or improve job skills.

identification number (EIN)) on payee statements. Truncation

Charges and fees for room, board, insurance, medical

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

expenses (including student health fees), transportation, and

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

similar personal, living, or family expenses.

2017 General Instructions for Certain Information Returns.

Academic credit. Academic credit is credit awarded by an

Student's taxpayer identification number and checkbox.

eligible educational institution for the completion of course

Enter the student’s TIN, as provided to you on Form W-9S,

work leading to a postsecondary degree, certificate, or other

Request for Student’s or Borrower’s Taxpayer Identification

recognized postsecondary educational credential.

Number and Certification, or other form. If you solicited the

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

student’s TIN in writing (Form W-9S or other form), check the

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

box. By checking the box and filing Form 1098-T with the IRS

fulfill State Y's licensing requirement that medical doctors

(for electronic filers), you certify under penalty of perjury that

attend continuing medical education courses each year.

you have in good faith complied with the standards in

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

Treasury Regulations section 1.6050S-1 governing the time

and takes the medical course through University X's

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

continuing professional education program. University X

transmit paper forms to the IRS will make such certification

does not award Student A credit toward a postsecondary

by signing Form 1096 in conjunction with filing the returns

degree on an academic transcript for the completion of the

with the boxes checked in the fields designated for the

course but gives Student A a certificate of attendance upon

student’s identification number.

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

for the course taken by Student A.

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

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

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

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

student who is enrolled in your institution for any academic

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

period (for example, semester, trimester, or quarter) in 2017,

temporary address only if you do not know the permanent

but see Exceptions, earlier. Determine your enrollment for

address.

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

dates.

Information contact and service provider. You must

30 days after the first day of the academic period.

provide your name, address, and telephone number. In

A date during the period when enrollment data must be

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

collected for purposes of the Integrated Postsecondary

provider who filed the form or who may answer questions

Education Data System administered by the Department of

about the statement. Enter the service provider's information

Education.

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

A date during the period when you must report enrollment

You must provide the telephone number for the

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

information contact at the institution. Generally, this

external governing body.

is an administrative office or department. Do not

CAUTION

Additional information. For more information about

provide the institution's general telephone number.

reporting on Form 1098-T, see Regulations section

Account number. The account number is required if you

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

have multiple accounts for a recipient for whom you are filing

available at , for

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

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

encourages you to designate an account number for all

reporting requirements for Form 1098-T.

Forms 1098-T that you file. See part L in the 2017 General

Statements to students. If you are required to file Form

Instructions for Certain Information Returns.

1098-T, you must furnish a statement or acceptable

substitute, on paper or electronically, to the student.

Box 1. Payments Received for Qualified Tuition

Electronic delivery of Form 1098-T. Educational

and Related Expenses

institutions may present the option to consent to receive

Enter the total amount of payments received for qualified

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

tuition and related expenses from all sources during the

Do Business Electronically,” combining consent for electronic

calendar year. The amount reported is the total amount of

delivery of Form 1098-T along with other institutional student

payments received less any reimbursements or refunds

business functions such as admissions, registration, billings,

made during the calendar year that relate to the payments

and direct deposits.

received for qualified tuition and related expenses during the

The global consent process must meet all the consent,

same calendar year. The amount reported is not reduced by

disclosure, format, notice, and access period requirements

scholarships and grants reported in box 5.

for electronic furnishing of Forms 1098-T as required by

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

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Instructions for Forms 1098-E and 1098-T (2017)

Instructions For Forms 1098-E And 1098-T - 2017 Page 3

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