Eligible educational institutions file Form 1098-T for each student they enroll and for whom a reportable transaction is made.
Insurers file this form for each individual to whom they made reimbursements or refunds of qualified tuition and related expenses.
None at this time.
Other Items You May Find Useful
Internal Revenue Bulletin 1998-15, Announcement 98-27, page 30 (PDF)
Internal Revenue Bulletin 2006-36, Notice 2006-72, page 363 (PDF)
About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498,W-2G, and 1042-S
Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically (PDF)