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Deductions & credits
Eligible educational institutions are required to file Form 1098-T with the IRS. However, you aren't required to report it on your tax return unless you wish to claim education credits, or report taxable scholarships.
According to this IRS document:
Who must file.
You must file Form 1098-T if you are an eligible educational institution. An eligible educational institution that is a governmental unit, or an agency or instrumentality of a governmental unit, is subject to the reporting requirements of Form 1098-T. A designated officer or employee of the governmental entity must satisfy the reporting requirements of Form 1098-T.
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‎February 19, 2024
6:43 AM