topic I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years since 2022? in Education

I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years since 2022?

spereira3211 — Tue, 03 Feb 2026 06:08:38 GMT

Re: I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years since 2022?

xmasbaby0 — Sun, 19 Jan 2025 05:43:14 GMT

You cannot put them all on a 2024 tax return, if that is what you mean. Each tax year is separate, so you could amend those past years to include the 1098T on amended 2022 and/or 2023 returns. You do not say whether you could be claimed as someone else's dependent ----if you could be claimed as someone else's dependent, then the person (parents?) who could claim you are the ones who can get education credit on their tax returns.

Re: I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years since 2022?

Hal_Al — Sun, 19 Jan 2025 13:10:36 GMT

There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. A full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit.

You cannot claim the (up to) $1000 refundable credit if you are, or can be, claimed as a dependent by someone else.

Reference: Line 7 instructions for form 8863.

https://www.irs.gov/instructions/i8863#en_US_2024_publink53002gd0e674

Re: I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years since 2022?

Hal_Al — Sun, 19 Jan 2025 13:11:54 GMT

There is a tax “loop hole” available to claim an education credit, for the parents of students on scholarship. The student reports all his scholarship, up to the amount needed to claim the American Opportunity Credit (AOC), as income on his return. That way, the parents (or himself, if he is not a dependent) can claim the tuition credit on their return. They can do this because that much tuition was no longer paid by "tax free" scholarship. You cannot do this if the school’s billing statement specifically shows the scholarships being applied to tuition or if the conditions of the grant are that it be used to pay for qualified expenses.

Using an example: Student has $10,000 in box 5 of the 1098-T and $8000 in box 1. At first glance he/she has $2000 of taxable income and nobody can claim the American opportunity credit. But if she reports $6000 as income on her return, the parents can claim $4000 of qualified expenses on their return.

Books and computers are also qualifying expenses for the AOC. So, extending the example, the student had another $1000 in expenses for those course materials, paid out of pocket, she would only need to report $5000 of taxable scholarship income, instead of $6000.

The IRS actually encourages use of this technique. From the form 1040 instructions: “You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. For more information, see Pub. 970, the instructions for Form 1040 and IRS.gov/EdCredit". PUB 970 even has examples of how to do the “loop hole”.

Re: I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years since 2022?

anastasiagrace — Tue, 24 Feb 2026 07:23:43 GMT

What if my mom has to claim me per the requirements of me living with her and we have an agreement that as long as in school I don't have to pay rent but i do still have a job and pay for my insurance, gas, food and tuition. She doesn't pay for my tuition so why would she be able to get the money form the 1098-T form.

Re: I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years s...

Vanessa A — Tue, 24 Feb 2026 13:00:39 GMT

If your mom IS claiming you, then you cannot claim an education credit, only your mom can. If she is claiming you, then even if you are paying for school with student loans, she is treated for the purpose of education credits as paying for your schooling.

Who can claim a dependent’s expenses. If a student is claimed as a dependent on another person’s tax return, all qualified education expenses of the student are treated as having been paid by that person. Therefore, only that person can claim an education credit for the student. If a student isn’t claimed as a dependent on another person’s tax return, only the student can claim the credit 2025 Instructions for Form 8863

Depending on how much of your support your mom contributes to, she may or may not be able to claim you as a dependent. If your are providing OVER half of your own support, then you do not qualify as a dependent on her return. You can use the dependent worksheet to determine if she can claim you. Your support also includes things like rent, utilities, medical, and dental. If she cannot claim you and you are under 24, you are able to claim either Education Credit, however, you may not be able claim the refundable portion of the American Opportunity Tax Credit. You can only claim the non-refundable portion.

If you were under age 24 at the end of 2025 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Instead, you can 6 Instructions for Form 8863 (2025) claim your allowed credit, figured in Part II, only as a nonrefundable credit to reduce your tax. You don’t qualify for a refundable American opportunity credit if 1 (a, b, or c), 2, and 3 below apply to you. 1. You were: a. Under age 18 at the end of 2025, or b. Age 18 at the end of 2025 and your earned income (defined later) was less than one-half of your support (defined later), or c. Over age 18 and under age 24 at the end of 2025 and a full-time student (defined later) and your earned income (defined later) was less than one-half of your support (defined later). 2. At least one of your parents was alive at the end of 2025. 3. You’re not filing a joint return for 2025. Instructions for 8863 Page 7

Re: I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years since 2022?

Hal_Al — Tue, 24 Feb 2026 13:01:20 GMT

Q. She doesn't pay for my tuition so why would she be able to get the money form the 1098-T form?

A. Although the general rule, in taxes, is that you must be the one making the payment, to get the deduction or credit, there is an exception for education. The law was written so that the parents of college age college students get the credit. More, specifically, the person claiming the student as a dependent, gets to claim the tuition credit.

Q. My mom has to claim me per the requirements of me living with her. Right?

A. No. Living with her is just one of three rules. All three have to be met.

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation. Student loans co-signed by the parent is considered as support from the parent,
He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on himself.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html

Re: I haven’t filled my 1098-T tuition forms since 2022. Can I file for this year and the years since 2022?

Hal_Al — Tue, 24 Feb 2026 13:11:58 GMT

Even if, she cannot claim you as a dependent, you may not be able to claim the credit. To get the refundable credit, more that half you support must come from "earned income" (working).

Repeated from above:

You cannot claim the (up to) $1000 refundable credit if you are, or can be, claimed as a dependent by someone else.

Reference: Line 7 instructions for form 8863.

https://www.irs.gov/instructions/i8863#en_US_2024_publink53002gd0e674

If the student actually has a tax liability, there is a provision to allow him to claim a non-refundable tuition credit. But then the parent must forgo claiming the student as a dependent, and the $500 other dependent credit. The student must still indicate that he can be claimed as a dependent, on his return. This is worth up to $2500 (AOTC shifts to all non refundable)