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It describes issuing information return forms and instructions up to a year before required filing, and clarifies when revisions can be filed with the IRS versus furnished to recipients. It highlights availability of Copy A for informational use only, printing rules for scannability, ordering official forms, and e-filing requirements when submitting 10 or more information returns.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1098-t-attention-which-revision-to-use-for-which-year/301422/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1098-t-attention-which-revision-to-use-for-which-year/301422.png","ImageObject",442,249,{"name":88,"@type":89},"Margaret","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How do I choose the correct revision of Form 1098-T for the tax year being reported?","Question",{"text":108,"@type":109},"Use the revision year associated with the first year the form must be used to report the applicable amounts, based on when the revision date year applies to filing and reporting.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Can I print and file Copy A from this PDF?",{"text":113,"@type":109},"No. Copy A in this PDF is not guaranteed to be scannable like official printed versions, so you should not print and file Copy A from the PDF.",{"name":115,"@type":106,"acceptedAnswer":116},"When should I furnish the form copy to the recipient versus filing with the IRS?",{"text":117,"@type":109},"Furnish the recipient’s copy when you know what you will report and when mailing timing could cause issues; filing with the IRS is limited to the permitted period (for example, later in January for prior-year reporting).","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301422,1790187015,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},137451207643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","# Attention:\n\nWhich Revision To Use for Which Year.We issue information returns up to a year inadvance of when issuers willfirst file them.For all forms that we do not issue annually(suchas Form 1040),the year of the revision date is the first year for which issuers are to use theform to report amounts.For example,we issued an April 2025 revision of Form 1099-NEC,Nonemployee Compensation,to use first to report amounts for calendar year 2025.Filers willfirst file the April 2025 revision with the IRS beginning in January 2026,to report amounts for2025.Likewise,we are developing a December 2026 revision of Form 1099-NEC,to use firstto report amounts for calendar year 2026 with the first filings with the IRS beginning inJanuary 2027.  \nWe release these and other information return forms and their instructions up to a year inadvance of when you,as an issuer,are required to file them with the IRS.We do this becausethe information return forms have multiple uses.We also provide a copy of the form for theform issuer to use to furnish a copy of the form to the recipient.We require filers of  \ninformation returns,including Forms 1099-NEC and 1099-S,to furnish a copy of what is or willbe filed with the IRS to the recipient.In many cases,issuers of 1099 forms prefer to furnishthe information return to the recipient at the time they know what they will have to report to theIRS beginning the following January.For example,you cannot file the December 2026revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026until January 2027.However,you may want to furnish the recipient(the seller of the home)their copy of Form 1099-S at the closing of the sale,to avoid issues with mailing the Form1099-S the following January,a year later,when the recipient may have a new mailingaddress.We therefore make the Form 1099-S for use in reporting 2026 sales available justbefore 2026,so issuers can use it to meet their responsibility to furnish a copy to the recipientfor sales beginning in 2026,even though the form can't be filed with the IRS until January2027.We also post drafts and final revisions of information returns well in advance so thatissuers willknow at the beginning of a year what information they need to collect during thatyear so they can report it to the IRS beginning in January of the following year.  \n# Note:We make available Copy A for informational purposes only.Copy A appears in red,similar to the official printed form.However,official printed versions of Copy A are scannable,but self-printed copies of Copy A from this PDF are not.Do not print and file copy A of thisPDF;we may impose a penalty for filing information return forms that we can't scan.See partO in Publication 1099,General Instructions for Certain Information Returns,atIRS.gov/Form1099 for more information about penalties.\n\nYou may download and print Copy B and other copies of this form,which appear in black,tosatisfy the requirement to furnish the information to the recipient.  \nIf you have 10 or more information returns,in the aggregate,to file,you may be required toe-file information returns.You'll find that it is easier and faster to e-file using our freeInformation Return Intake System(IRIS).See IRS.qov/InfoReturn and IRS.qov/IRIS for details.  \nTo order official IRS information returns,which include a scannable Copy A for filing with theIRS and all other applicable copies of the form.ao to IRS.aov/EmploverForms.We'll mail vouthe forms you request and their instructions,as wellas any publications you may order.  \nNote:The order limit for most information returns is 10 due to the e-file requirement  \nSee IRS Puhlications 1141.1167 and 1179 for more information ahout these tax forms  \nVOID        CORRECTED  \n8383  \n\n| FILER'S name   |  |  |  |  |  | 1 Payments received forr  \u003Cbr>qualified tuition and related  \u003Cbr>expenses  \u003Cbr>$   | OMB No.1545-1574  \u003Cbr>2026  \u003Cbr>Form 1098-T   | Tuition  \u003Cbr>Statement   |  |\n| --- | --- | --- | --- | --- | --- ","cbCaicTsRKLVyWo3","https://ap.wps.com/l/cbCaicTsRKLVyWo3","pdf",511215,"English","# Attention\n## Which revision to use for which year\n## Copy A usage and scannability\n## Furnishing copies to recipients\n## E-filing and ordering official forms","[{\"question\":\"How do I choose the correct revision of Form 1098-T for the tax year being reported?\",\"answer\":\"Use the revision year associated with the first year the form must be used to report the applicable amounts, based on when the revision date year applies to filing and reporting.\"},{\"question\":\"Can I print and file Copy A from this PDF?\",\"answer\":\"No. Copy A in this PDF is not guaranteed to be scannable like official printed versions, so you should not print and file Copy A from the PDF.\"},{\"question\":\"When should I furnish the form copy to the recipient versus filing with the IRS?\",\"answer\":\"Furnish the recipient’s copy when you know what you will report and when mailing timing could cause issues; filing with the IRS is limited to the permitted period (for example, later in January for prior-year reporting).\"}]","Form 1098-T - Attention: Which Revision To Use for Which Year | PDF",1789782305]