Updated October 17, 2026. Quick answer: Form 1098-T is the tuition statement a school sends and Form 1098-E is the student loan interest statement a lender sends. The student copy of Form 1098-T says of its first box: “from any source for qualified tuition and related expenses”. Find the form and box you are reading in the table below.
Line-by-line IRS form guides for 2025: Form 8863, Form 8863 lines 20 to 22 and Form 8863 lines 23 to 26.
The boxes, one page each
Each row links to the page that reads that box. The right column is a line from the student or borrower copy of the form. For the one-page overview of the tuition statement, the Form 1098-T page is the summary.
| Page | What the student or borrower copy says |
|---|---|
| Form 1098-T box 1 | “from any source for qualified tuition and related expenses” |
| Form 1098-T box 4 | “Shows any adjustment made by an eligible educational institution for a prior year” |
| Form 1098-T box 5 | “Shows the total of all scholarships or grants administered and processed by” |
| Form 1098-T box 7 | “Shows whether the amount in box 1 includes amounts for an academic period beginning” |
| Form 1098-T box 8 | “Shows whether you are considered to be carrying at least one-half the normal” |
| Form 1098-E boxes 1 and 2 | “Shows the interest received by the lender during the year on one or more student loans made to you.” |
What each form is for
The student copy of Form 1098-T opens with its purpose: “This statement has been furnished to you by an eligible educational institution in which you are enrolled”. It adds: “This statement is required to support any claim for an education credit.”
Form 1098-E is a different statement from a different payer. Its borrower copy says that “receives interest payments of $600 or more during the year on one or more qualified student loans must furnish this statement to you”. The education credit side is covered on the education credits page and the interest side on the student loan interest deduction page.
Edition this guide follows
These pages read the 2025 editions of Form 1098-T, Form 1098-E and the Instructions for Forms 1098-E and 1098-T, which are the forms received in early 2026 for tax year 2025, together with Publication 970 for 2025 returns. The 2026 editions were the ones irs.gov served as current on 2026-10-17 and were read for comparison. Check the tax year printed on the form you received.
What is not covered here
The reserved boxes, the graduate student checkbox and the insurer reimbursement box on Form 1098-T are not given their own pages; the Form 1098-T page lists them.
Common mistakes
- Reading box 1 as the amount you may claim. The form says it “is not reduced by scholarships and grants reported in box 5”.
- Treating a school’s form as the whole story on scholarships. The student copy says the amount “including those not reported by the institution” may matter for the credit.
- Looking for student loan interest on Form 1098-T. That is Form 1098-E, which “Shows the interest received by the lender during the year”.
Related: Form 1098-T, Education credits, Student loan interest deduction, and Form 1040.
Sources
- Form 1098-T (2025) with Instructions for Student: IRS archived PDF (irs.gov)
- Form 1098-E (2025) with Instructions for Borrower: IRS archived PDF (irs.gov)
- Instructions for Forms 1098-E and 1098-T (2025): IRS archived PDF (irs.gov)
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.