Educational institutions complete Internal Revenue Service form 1098-T, and the form includes students’ addresses, identification numbers, tuition payments, and the amount of any grants and scholarships. Schools also must indicate whether students attend at least half-time and whether they are in graduate school, notes the IRS.
Schools can provide form 1098-T to students in paper form or electronically. Schools don’t have to provide the form to students who pay their tuition entirely with scholarships or to students who take classes that offer no academic credit, adds the IRS. If a governmental entity, such as the U.S. Department of Veterans Affairs, pays tuition for a student, the school doesn’t have to provide the form.