Which year does the 1098-T cover?
The 2025 1098-T reflects payments made or amounts billed for tuition and fees in 2025.
For example, if you paid for the fall semester in 2025 and winter semester in 2026, your 2025 1098-T will include only the fall semester tuition. You can claim this amount on your 2025 return. The winter semester tuition, paid in 2026, will appear on your 2026 1098-T and can be claimed on your 2026 taxes.
If you paid for the winter semester in 2025, even if the classes start in 2026, the tuition will be included on your 2025 1098-T. You can claim this tuition amount on your 2025 tax return.
For example, if you paid for the fall semester in 2025 and winter semester in 2026, your 2025 1098-T will include only the fall semester tuition. You can claim this amount on your 2025 return. The winter semester tuition, paid in 2026, will appear on your 2026 1098-T and can be claimed on your 2026 taxes.
If you paid for the winter semester in 2025, even if the classes start in 2026, the tuition will be included on your 2025 1098-T. You can claim this tuition amount on your 2025 tax return.
