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In general, colleges and universities must file Form 1098-T for any individual enrolled for any academic period and for whom the institution receives payment of qualified tuition and related expenses during the calendar year. Institutions must also file 1098-Ts for students who are not currently enrolled but for whom there was a prior-year adjustment made in the current year. 

NACUBO Advisory Report

  • Guide to Form 1098-T Information Reporting, AR 18-06
    1098-T guidance that consolidates and refreshes three previous advisory reports (2013-1, 2013-2, and 2014-1) into a comprehensive reference and road map for all aspects of 1098-T reporting. (December 7, 2018). 

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1098-T Information Reporting: Back to the Basics

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Student Financial Services

Student financial services (SFS) describes how colleges and universities provide students and families with finance-related services, such as applying for financial aid and paying a tuition bill, along with the associated business processes necessary to pay for college. SFS professionals manage the policies and procedures related to a student's account, which tracks tuition and other charges, payments, and application of financial aid.

Education Tax Credits