ATTENTION: The 1098-T is used to help determine a tax payer’s eligibility for various tax credits or deductions. Not all students are eligible to receive a 1098-T per IRS guidelines. For more information, see 1098-T FAQs.
Colleges and universities are required under Internal Revenue Code Section 6050S to issue the Form 1098-T for the purpose of determining a tax payer’s eligibility for various tax credits and/or deductions.
*Please note: Ohio State reports charges not payments on the 1098-T.
Ohio State must file a Form 1098-T for each student enrolled for the given calendar year and for whom a reportable transaction is made.
However, the IRS does not require Ohio State to provide a Form 1098-T for:
- Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program
- Courses in which an E or EN grade was received
- Nonresident alien students
- Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships
- Students whose expenses are covered by a formal 3rd party billing arrangement