File
Form 1098-T, Tuition Statement, if you are an eligible educational
institution. You must file for each student you enroll for whom a
reportable transaction is made. Also, if you are an insurer, file Form
1098-T for each individual to whom you made reimbursements or refunds of
qualified tuition related expenses. You do not have to file Form
1098-T or furnish a statement for:
Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program
