File Form 1098-T, Tuition Statement, if you are an eligible educational institution.
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Eligible educational institution. An eligible educational institution is a college, university, vocational school, or other post-secondary educational institution that is described in section 481 of the Higher Education Act of 1965 as in effect on August 5, 1997, and that is eligible to participate in the Department of Education's student aid programs. This includes most accredited public, nonprofit, and private post-secondary institutions.
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Statements to students. If you are required to file Form 1098-T,
you must provide a statement or acceptable substitute, on paper or electronically, to the student. For more information about the requirements to furnish a statement to each student, see part M in the 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G.