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EO Operational Requirements: Electronic Delivery of Form 1098-T, Tuition Statement

May an educational institution furnish Form 1098-T electronically?

Regulations provide that institutions required to furnish Form 1098-T, Tuition Statement, may furnish the statement in an electronic format in lieu of paper, if certain requirements are met. The recipient must affirmatively consent to electronic format; in addition, the regulations mandate certain disclosures, format and an access period.

If all requirements of Treas. Reg. § 1.6050S-2(a)(2) – (6) are met, an educational institution may integrate consent to electronic delivery of Form 1098-T as part of a global “Consent to Do Business Electronically” agreement. Such agreements may cover primary institutional student business functions such as admissions, registration, Form 1098-T, billings and direct bank deposit. Thus, educational institutions may present the option to consent to receive Form 1098-T electronically as part of such a global agreement, combining consent for electronic delivery of Form 1098-T along with other institutional student business functions such as admissions, registration, billings and direct deposit.

Additional information:

Form 1098-T instructions