Does every student get a Form 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
  • 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