<p>Is a college obligated to always file a 1098-t with the Irs? And do all students receive copies electronically?</p>
<p>I believe the answer to the first question is yes. The second answer is no. Some schools mail the 1098-T.</p>
<p>Here are the exceptions to schools having to file a 1098T:</p>
<p>Exceptions. You do not have to file Form 1098-T or furnish a statement for:
· Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program;
· Nonresident alien students, unless requested by the student;
· Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships; and
· Students for whom you do not maintain a separate financial account and whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the students employer or a governmental entity, such as the Department of Veterans Affairs or the Department of Defense.</p>