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For Colleges and Universities: IRS Provides Limited Penalty Relief for Filers of Form 1098-T, Tuition Statement

The IRS is waiving certain penalties that would otherwise be asserted against eligible educational institutions for Forms 1098-T if the institution reports the aggregate amount billed for qualified tuition and related expenses on Form 1098-T instead of the aggregate amount of payments received for qualified tuition and related expenses. (Announcement 2016-17)

This penalty relief is limited to 2016 Forms 1098-T required to be filed by February 28, 2017, (or March 31, 2017, if electronically filed) and to written statements required to be furnished to recipients by January 31, 2017.

Relief is being given in light of recent legislation that changed Form 1098-T reporting requirements, which requires eligible educational institutions to report the amount of tuition and related expenses received. Prior to this change, educational institutions reported either payments received for qualified tuition and related expenses on Form 1098-T, Box 1 or amounts billed during a calendar year in Box 2. Implementation of the new legislation requires computer software reprogramming by the educational institutions that cannot be completed in time to meet Form 1098-T filing and furnishing requirements for 2016.