Purpose of IRS Form 1098-T
Eligible colleges or other post-secondary institutions must send Form 1098-T to any student who paid qualified tuition and related expenses (QTRE) in the preceding tax year. Qualified expenses include tuition, any fees that are required for enrollment, and related expenses required for a student to be enrolled at or attend an eligible educational institution. This form provides information about educational expenses that may qualify the student — or the student's parents or guardian, if the student is still a dependent — for education-related tax credits.
Who gets the 1098-T Form?
Schools must send Form 1098-T to any student who paid qualified tuition and related expenses (QTRE) in the preceding tax year. QTRE includes tuition, any fees that are required for enrollment, and related expenses required for a student to be enrolled. If someone else pays such expenses on behalf of the student (like a parent), the student still gets "credit" for them and therefore gets the 1098-T.
мÓÆÂʱʱ²Ê is not required to provide Form 1098-T for:
- Courses for which no academic credit is offered, even if the student is enrolled in a degree program;
- Nonresident alien students;
- Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships or grants.
When will I get my 1098-T?
мÓÆÂʱʱ²Ê will provide 1098-T Tuition Statements no later than Jan. 31. If you have consented to receive an electronic version of the 1098-T, access your 1098-T form using , from which you can view, download and print. Log in to your Logger Central account, then click the "Tax Information" button. After clicking the "1098T Information (Student Tuition Tax Form)" tab, you will see all available 1098-T forms that you can view, download and print.
What am I supposed to do with the 1098-T form?
Keep it for your records. Since мÓÆÂʱʱ²Ê sends your 1098-T information to the IRS, there is no need to attach a copy of the form to your tax return. The information contained in the 1098-T will help you to determine if you may claim an education tax credit. The IRS expects taxpayers to maintain adequate records to support any information used when preparing their tax return.
Sample form
![IRS 2022 1098-T Tuition Statement Tax Form: Includes Box 1: Payments received for qualified tuition and related expenses (referred to as QTRE). Boxes 2 & 3: Due to an IRS change in reporting, мÓÆÂʱʱ²Ê no longer reports information in this box, therefore it will be blank. Box 4: Contains billing adjustments in qualified tuition and related expenses that were made during the calendar year for a prior calendar year. Box 5: Contains the total amount of all scholarships/grants received during the calendar year.](/sites/default/files/2023/images/GR-2022-1098T.png)
1098-T Tuition Statement Tax Form
- Box 1: Payments received for qualified tuition and related expenses (referred to as QTRE).
- Box 2: Due to an IRS change in reporting, мÓÆÂʱʱ²Ê no longer reports information in this box, therefore it will be blank.
- Box 3: Due to an IRS change in reporting, мÓÆÂʱʱ²Ê no longer reports information in this box, therefore it will be blank.
- Box 4: Contains billing adjustments in qualified tuition and related expenses that were made during the calendar year for a prior calendar year.
- Box 5: Contains the total amount of all scholarships/grants received during the calendar year. Does not include loans.
- Box 6: Contains any scholarship/grant adjustments that were made during the calendar year for a prior calendar year.
- Box 7: Is checked if any portion of the amount reported in Box 1 includes amounts for an academic period beginning January - March of the following tax year.
- Box 8: Is checked if the student was enrolled in 6 or more credit hours in the fall semester, spring semester, or summer semester.
- Box 9: Is checked if the student was a graduate student. мÓÆÂʱʱ²Ê doesn't offer graduate level courses, therefore this box is blank.
- Box 10: мÓÆÂʱʱ²Ê doesn't report information in box 10.
- Filer: Filer’s Name and Address box.
- ID Number: Filer’s Federal Identification Number box.
- SSN: Student’s Social Security Number box.
- Student: Student’s Name and Address boxes.