What is Form 1098-T and who receives one?

Colleges and universities are required under Internal Revenue Code Section 6050S to issue the Form 1098-T for the purpose of determining a taxpayer’s eligibility for various tax credits and/or deductions.The Form 1098-T is available for eligible students online through buckeyelink.osu.edu.

*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