Post-Release Changes to Tax Forms, Instructions, and Publications
The articles below explain changes to forms, instructions, or publications after they are available on IRS.gov. Such changes are often the result of new tax legislation, new IRS guidance, clarifications, corrections, updates of mailing addresses or phone numbers, and other revisions.
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 2016 Forms 1098-T.