Internal Revenue Service United States Department of the Treasury

Instructions for Forms 1098-E and 1098-T (2013)

Student Loan Interest Statement and Tuition Statement

Section references are to the Internal Revenue Code unless otherwise noted.

2013


Table of Contents

  • Instructions for Forms 1098-E and 1098-T - Introductory Material
    • Future Developments
    • What's New
      • Reminders
      • Instructions for Forms 1098-E and 1098-T - Main Contents
        • Specific Instructions for Form 1098-E
          • Box 1. Student Loan Interest Received by Lender
          • Box 2. Checkbox
        • Specific Instructions for Form 1098-T
          • Example.
          • Box 1. Payments Received for Qualified Tuition and Related Expenses
          • Box 2. Amounts Billed for Qualified Tuition and Related Expenses
          • Box 3. Checkbox for Change of Reporting Method
          • Box 4. Adjustments Made for a Prior Year
          • Box 5. Scholarships or Grants
          • Box 6. Adjustments to Scholarships or Grants for a Prior Year
          • Box 7. Checkbox for Amounts for an Academic Period Beginning in January through March of 2014
          • Box 8. Check if at Least Half-Time Student
          • Box 9. Check if a Graduate Student
          • Box 10. Insurance Contract Reimbursements or Refunds
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