Box 3 is no longer used. Box 7: Schools must check Box 7 if the amount ... and universities to provide the 1098-T form to any student who paid Qualified Tuition and Related Expenses (see Box 1 above) ...

Form 1098-T, Tuition Statement ... time is an American Opportunity Tax Credit (AOTC) requirement. This tax credit only applies to an eligible student for the first four years of higher education. This ...