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1098 Forms

Form 1098-T Due Dates for 2026: IRS Deadlines Explained

Updated: May 27, 2026

Form 1098-T is an important filing for claiming the American Opportunity Tax Credit (AOTC) or the Lifetime Learning Credit (LLC). The information on Form 1098-T is reported on a calendar-year basis. Students and their parents generally need Form 1098-T to claim eligible education credits, but exceptions apply. Form 1098-T due dates are crucial, and timely filing of the form can help avoid heavy penalties, missed tax credits, and student frustration during tax season.

What Is Form 1098-T?

Form 1098-T is a tuition statement filed by eligible educational institutions, such as a college, university, or vocational school. It is the Internal Revenue Service (IRS) tax form that reports qualified tuition and related expense payments received and certain related amounts. The form is completed by eligible educational institutions for reportable students. Third parties, like insurers, are also required to report certain tuition reimbursements or refunds.

When Is Form 1098-T Required?

Eligible educational institutions must file Form 1098-T for every enrolled student with a reportable transaction. However, they are exempt from filing the form when:

  • There is no academic credit offered (e.g., noncredit courses)
  • They have nonresident alien students, unless the student requests Form 1098-T.
  • Students’ qualified tuition and related expenses are entirely waived or paid entirely with scholarships.
  • Students are excluded when they do not have a separate financial account and a third party, such as an employer or government agency, covers their qualified tuition and related expenses under a formal billing arrangement.

Many 1099 forms have a dollar threshold. But not Form 1098-T. Instead, a Form 1098-T filing trigger is based on whether a student is reportable or not. If a student falls under an exception, the institution’s reporting obligation is removed only for the exempted student.

Important Form 1098-T Due Dates

Educational institutions should work around these important due dates for the Form 1098-T filing deadline. It begins with the student copy deadline and then comes the IRS paper filing and eFiling deadline.

Requirement Deadline for 2026 returns filed in 2027
Schools to mail or provide the recipient copy of Form 1098-T to the student February 1, 2027
Paper filing with the IRS March 1, 2027
eFiling with the IRS March 31, 2027

For 2026 returns filed in 2027, the January 31 and February 28 deadlines fall on a Sunday, so both move to the next business day. Schools must furnish Form 1098-T to students by February 1, 2027, file paper forms with the IRS by March 1, 2027, and eFile by March 31, 2027.

Paper Filing vs. Electronic Filing

The filing method and deadline depend on whether the institution files on paper or electronically. The key differences are:

Feature Paper Filing Electronic Filing
Requirement Allowed if filing fewer than 10 total information returns, unless eFiling is otherwise required. Required if filing 10 or more total information returns.
Threshold Count Form 1098-T together with other information returns, such as Forms 1098, 1099, and W-2. Count Form 1098-T together with other information returns, such as Forms 1098, 1099, and W-2.
Statutory 1098-T IRS due date February 28 March 31
Benefits Useful for very small filing volumes. Faster processing and easier tracking.
Risks Higher chance of clerical errors or mailing delays. Requires proper data security and system access.

Note: For 2026 returns filed in 2027, the 1098-T recipient deadline is February 1, 2027, for both paper and electronic delivery.

What Commonly Delays 1098-T Filing

Form 1098-T filing can get delayed if student records are missing, not completely filled out, or inaccurate. That’s why it’s important for eligible institutions to have a clear process for collecting and reviewing 1098-T data before filing season begins. Here are some of the most common issues to be on the lookout for, so these can be avoided:

  • Incorrect Social Security Numbers (SSNs) provided by students
  • Changes in students’ enrollment status, such as tuition adjustments later in the year
  • Incorrect amounts paid for qualified tuition and related expenses
  • Missing scholarship information administered by the institution for each student

Form 1098-T Penalties

Late or incorrect Form 1098-T filing can create issues for students and may lead to IRS penalties for the institution.

Delay from the due date Penalty per form for returns due in 2026
Up to 30 days late $60
31 days late through August 1 $130
After August 1, or not filed $340
Intentional disregard $680

Notes:

  • If the institution can show reasonable cause, the IRS may remove or reduce the penalty.
  • The IRS has not yet posted 2027 penalty amounts. The amounts shown are for information returns due in 2026 and would be updated once the IRS releases 2027 figures.

Form 1098-T Compliance Checklist: How to Get It Right

Filers can use this checklist to stay ready for Form 1098-T filing and student statement delivery:

1. Gather student and payment data, which includes:

  • Eligible reportable students
  • Validated student TINs, such as SSNs, ITINs, or ATINs
  • Payments the institution received for qualified tuition and related expenses
  • Ineligible expenses like insurance, room, board, medical expenses, transportation, and personal expenses
  • Scholarships, grants, and third-party billing information

2. Set up filing and delivery systems. To do so,

  • Aggregate the total information return count to determine whether mandatory eFiling applies.
  • Ensure the IT setup is ready to issue forms through the student portal, if students have consented to electronic delivery.
  • Identify the designated person for safekeeping and issuance if forms will be issued on paper.

3. Next, set an internal filing target so that you don’t miss the Form 1098-T due dates. A good practice is to issue Form 1098-T to students and file with the IRS, on paper or electronically, at least 3 days before the statutory due date.

4. Keep records. It is recommended to retain filed-form records until 3 years have passed after the filing due date. When federal withholding is involved, keep those records for 4 years.

Real-Life Scenarios

Scenario Result Next Step
Student copy sent on January 30 On time File 2026 returns with the IRS by March 1, 2027, on paper or March 31, 2027, electronically
January 31 falls on a weekend The next business day rule applies Furnish the student statement on the next business day and document delivery timing
School files 12 total information returns Electronic filing is required Use an eFile workflow instead of paper filing
Student enrolled only in a noncredit course No Form 1098-T required Apply the exception and retain internal support for the reporting decision
Missing TIN discovered in January Compliance risk Review whether the required TIN solicitation procedures have been completed

FAQs

1. When is Form 1098-T due to students?

The student statement is generally due by January 31, unless that date falls on a Saturday, Sunday, or legal holiday. For 2026 returns, the due date is February 1, 2027.

2. When is Form 1098-T due to the IRS?

Paper filing is due by February 28, while electronic filing is generally due by March 31. But as February 28, 2027 falls on a Sunday, the paper deadline moves to March 1, 2027.

3. Does every enrolled student receive Form 1098-T?

No. Several exceptions may apply, including noncredit enrollment and certain fully covered tuition situations.

4. Does receiving Form 1098-T mean that a student qualifies for the Lifetime Learning Credit automatically?

Not necessarily. The Lifetime Learning Credit has other eligibility requirements in addition to Form 1098-T.

5. Why does the form show the amount paid, not the amount billed?

Form 1098-T reports payments received for qualified tuition and related expenses during the calendar year.

To avoid missed deadlines and penalties, eFile Form 1098-T with Tax1099 ahead of time.
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