On Form 1098-T, the filer’s federal ID number is printed on the right-hand side of the form under the label “FILER’S employer identification no.,” directly below the school’s phone number and directly above the “STUDENT’S TIN” field.1Internal Revenue Service. Form 1098-T, Tuition Statement (2026) It’s your school’s nine-digit Employer Identification Number, formatted as XX-XXXXXXX, and you’ll need it to claim an education credit on your return.
Where It Appears on the Form
The 1098-T squeezes several ID fields into a small area, so read the labels carefully. The filer’s EIN sits in the same column as the school’s name, address, and telephone number. Look for “FILER’S employer identification no.” The number will have two digits, a hyphen, and seven more digits.1Internal Revenue Service. Form 1098-T, Tuition Statement (2026)
The field immediately below it, “STUDENT’S TIN,” is a different number. That one identifies you. When you copy the school’s ID onto Form 8863, make sure you’re reading the filer line and not the student line beneath it.
What the Number Actually Is
The “filer” on a 1098-T is the eligible educational institution that reported your tuition to the IRS: your college, university, or vocational school.2Internal Revenue Service. About Form 1098-T, Tuition Statement The filer’s federal ID number is that institution’s Employer Identification Number, a nine-digit tax ID the IRS assigns to businesses, nonprofits, and other entities.3Internal Revenue Service. Employer Identification Number It works like a Social Security Number for the school and tells the IRS which organization reported your tuition payments.
Each school has one EIN, and it stays the same year after year. If you attended the same institution more than once, the EIN on last year’s 1098-T should match this year’s. A mismatch usually points to a data entry error, though in rare cases a school that restructured may have received a new EIN.
Don’t Confuse It With the Student’s TIN
The other identification number on the form is the student’s TIN, meaning your Social Security Number or Individual Taxpayer Identification Number. It sits just below the filer’s EIN on the right side, not inside any numbered box.1Internal Revenue Service. Form 1098-T, Tuition Statement (2026)
One common mix-up: people expect to find the student’s SSN in Box 7. It isn’t there. Box 7 is a checkbox showing whether any reported payments relate to an academic period beginning in January through March of the following year.4Internal Revenue Service. Instructions for Forms 1098-E and 1098-T (2026) The student’s TIN lives in its own labeled field above the numbered boxes.
Why You Need It to Claim a Credit
The filer’s EIN isn’t optional paperwork. Federal law says no American Opportunity Tax Credit will be allowed unless you include the institution’s EIN on your return.5Office of the Law Revision Counsel. 26 USC 25A – American Opportunity and Lifetime Learning Credits The number is also required on Form 8863 if you received a 1098-T or are claiming the AOTC.6Internal Revenue Service. Instructions for Form 8863
On the form itself, the EIN goes on Part III, Line 22 of Form 8863.7Internal Revenue Service. Form 8863, Education Credits Leave that field blank while claiming a refundable AOTC amount and your e-file will be rejected. Tax software will not push the return through without a valid nine-digit EIN.
The IRS also runs an automated matching program that compares what you report against what the school reported on the 1098-T. The EIN is what links the two records. If they don’t match, the system flags a discrepancy and you may receive a CP2000 notice proposing changes to your return.8Internal Revenue Service. Topic No. 652, Notice of Underreported Income – CP2000 That means paperwork and delay, both avoidable by checking the EIN before filing.
How to Find the EIN Without the 1098-T
Schools must furnish 1098-T forms by January 31, but forms go missing and you sometimes need the number sooner. A few reliable places to look:
- Your school’s student portal. Most institutions post 1098-T forms electronically under financial or tax documents.
- The school’s website. Some publish their EIN on a financial aid or tax information page because students ask for it every filing season.
- The bursar or student accounts office. A phone call usually gets the EIN quickly; try accounts payable if student services can’t help.
- The IRS Tax Exempt Organization Search. If the school is a nonprofit, its EIN is searchable on irs.gov. This covers most public universities and private nonprofit colleges.
- A prior-year 1098-T from the same school. The EIN carries over.
You can still claim an education credit even if you never received a 1098-T, as long as you have records of your qualified expenses. You’ll still need the institution’s EIN on Form 8863.6Internal Revenue Service. Instructions for Form 8863
If the EIN on Your Form Looks Wrong
If the number has too few digits, or it doesn’t match what you find on the school’s website, don’t file with it. Contact the bursar or student accounts office and request a corrected 1098-T. The school is responsible for the accuracy of the information it reports and can issue a corrected form.4Internal Revenue Service. Instructions for Forms 1098-E and 1098-T (2026)
Wait for the corrected form before filing. If you already filed with the wrong EIN and receive a CP2000 notice or a credit denial, you’ll need to respond with documentation showing the correct number. Getting the corrected form up front is easier than sorting it out afterward.
If the filing deadline is close and the corrected form hasn’t arrived, file Form 4868 for an automatic extension. That pushes your filing date to October 15 and buys time to get the right EIN in place, which is almost always less trouble than amending later.