Form 1098-T, Tuition Statement, is an American IRS tax form filed by eligible education institutions (or those filing on the institution's behalf) to report payments received and payments due from the paying student. The institution has to report a form for every student that is currently enrolled and paying qualifying tuition and related expenses.

Form 1098-T consists of one page, with a red copy to be filed with the IRS, and a black copy to be kept for records or to be sent to the student. There are ten lines that require the institution's tax information as well as the student's, tuition payments received and billed, as well as the scholarships granted to the student. There are lines for adjustments to a prior year's 1098-T, and a checkbox for whether the student is part-time or a graduate student.

An eligible educational institution is a college, university, vocational school, or other post-secondary educational institution. The requirements for eligibility are laid out in the Higher Education Act of 1965, in section 481:

Programs that are otherwise eligible to participate in the Department of Education's student aid programs also qualify as eligible educational institutions. Most accredited public, nonprofit, and private post-secondary institutions are considered eligible educational institutions.

Qualified tuition and educational expenses include:

Qualified tuition and educational expenses do not include:

There are several instances in which a 1098-T form doesn't need to be filed for a particular student:

Form 1098-T requires several lines of identification, including the filer's name, address, phone number, and tax identification number, as well as the same information for the student. The filer information is for the filer themselves, not the name, address, and telephone number of the institution.