每日大赛

What is a form 1098-T?

The 1098-T is an IRS form entitled 鈥淭uition Statement鈥� that assists students in determining if they qualify for certain education-related tax credits under the Taxpayer Relief Act of 1997 (TRA97). The IRS requires eligible educational institutions, such as the 每日大赛, to provide this statement to students enrolled in eligible degree programs, as well as to the IRS.

When will 1098-T forms be mailed?

Forms 1098-T will be mailed and聽postmarked by January 31st.

Where will the forms 1098-T be mailed?

Forms 1098-T will be mailed to your permanent address on file with the University, unless that address is not a valid address. Local addresses will be used, if available, when the permanent address is not valid.

What should I do if I haven’t received my form 1098-T?

Forms 1098-T will be mailed by January 31st. You can also access the Form 1098-T electronically through the .

What do the amounts located on the form represent?

• Box 1. Payments Received for Qualified Tuition and Related Expenses:聽 The amount reported is the total amount of payments received, less any reimbursements or refunds made during the calendar year, that were applied to any qualified tuition and related expenses during the same calendar year. The amount reported is not reduced by scholarships and grants, which are reported in box 5.
  • Qualified tuition and related expenses, as defined by the IRS, are charges for tuition for a degree-seeking program, registration fees, lab fees, and any required association, materials or library charges billed directly through your student account. They do not include charges for room and board, health or health insurance-related fees, late fees or any fines and penalties.
• Box 2:搁别蝉别谤惫别诲. Due to changes to institutional reporting requirements under federal law, beginning in tax year 2018, we will report in Box 1 the amount of qualified educational expenses for the year.聽 Amounts billed will no longer be reported.
• Box 4: Adjustments to payments or refunds for qualified tuition and related expenses for a prior year that relate to payments received.
• Box 5:聽Scholarships or grants: This box contains the sum of all scholarships the 每日大赛 administered and processed for the student鈥檚 account during the calendar year. Scholarships and grants generally include all payments received from third parties.聽 This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defense, civic and religious organizations and nonprofit entities.聽 聽Tuition waivers and payments received from third parties that are applied to a student鈥檚 account for education expenses are included in this box. Please note that you may receive additional scholarships that the University does not administer and process. These should also be taken into consideration when determining your eligibility for the credits.
  • Please note: the funding connected to the Higher Education Emergency Relief聽 Fund (HEERF) will not be included in Box 5.聽 Learn more by visiting the IRS webpage:
• Box 6:聽Adjustments to scholarships or grants for a prior year: Negative adjustments to scholarship amounts reported in a previous year are included in this box.

Why isn’t there an amount in Box 2?

Due to changes to institutional reporting requirements under federal law, beginning in tax year 2018, we will report in Box 1 the amount of qualified educational expenses for the year.聽 Amounts billed will no longer be reported.

I did not receive my 1098-T form, why?

• As per IRS regulations, colleges and universities are not required to file Form 1098-T or furnish a statement for students enrolled in courses for which no academic credit is offered. This includes our students in the online Professional Development programs.
• The Form 1098-T is provided by the 每日大赛 to all students in a degree-seeking program, who have provided their social security number to the Office of the Registrar. Please review the IRS regulations or contact your individual tax consultant concerning eligibility to claim tax education credit(s).
• If you did not provide the 每日大赛 with a Social Security Number (or you do not have one), you will not have a 1098T form available to you. If you have recently obtained a SSN or TIN, you can contact the Registrar’s Office no later than December 15th, each year, to provide that information by completing the W-9S form. Please click here to obtain the form.

I am a recipient of payment from the Department of Veteran Affairs.聽 How are the tuition and stipend payment amounts reported on my Form 1098-T?

VA Benefits received are reported on your Form 1098-T as scholarships in Box 5 and payments in Box 1.

Per IRS Publication 970, payments you receive for education, training or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax-free. However, for U.S. tax reporting purposes, Veteran Benefit recipients are issued a Form 1098-T from the University reflecting the total tuition and fee payments by multiple sources (including benefits paid by the VA), not just items personally paid out-of-pocket.

For more information from the IRS regarding these rules please聽聽and see聽page 2耻苍诲别谤Specific Instructions for Form 1098T聽耻苍诲别谤Exceptions.聽 You may also want to visit the Veterans Administration website at for specific information about various VA benefits for education.

Where can I get help?

The University cannot offer legal or tax advice. Information concerning the tax benefits for education is available in IRS Publication 970 and may be downloaded at . Questions concerning your eligibility should be directed to the IRS or your tax professional.

For more information, please visit the US Government’s IRS Web site at Tax Information for Students聽or call (800) TAX-1040 or (800) TAX-FORM.