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Boston Massachusetts Form 1098: What You Should Know
If students paid tuition with a check (i.e., for services that did not qualify for the tax-free treatment of qualified tuition), Form 1098-T must be filed every three years and includes payment totals at each time the student was enrolled at their university or college. If students paid tuition by other methods (i.e., directly to an academic or other financial institution rather than through a US account), Form 1098-T is not required, but students may wish to make certified copies for tax purposes and to file electronically on the web.
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