Tax Compliance - Form 1098-T

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Form 1098-T

Form 1098-T Electronic Access - click here

FAQ's
General Information
Official IRS "Instructions for Student"

Form 1098-T - Frequently Asked Questions

GENERAL QUESTIONS

ELECTRONIC 1098-T ACCESS

FOREIGN STUDENTS

ACCOUNT-RELATED QUESTIONS

Why is box 1 blank?
I attended UC during Winter Quarter 2007, but some or all of those amounts are missing from my 2007 Form 1098-T. Why?
I am attending UC during Winter Quarter 2008, but some or all of those amounts are missing from my 2007 Form 1098-T. Why?
Why are my payments and other credits shown in the supplementary table as negative numbers?
Does my Form 1098-T tell me everything I need to know for tax purposes?
I receive stipends from UC. Are they included on my Form 1098-T?
My Form 1098-T reports that I received some financial aid, but I don't recall receiving any scholarships. Is this correct?
Do I need to report my scholarships as taxable income?
Are Parent Plus loans reported on my Form 1098-T?
How is tuition remission reported on my Form 1098-T?
How are late fees reported on my Form 1098-T?
My family used money from a "section 529 account" to pay some of my expenses. Those instructions say that room and board expenses are qualified expenses, but they are shown as Nonqualified expenses in my supplementary table. Is this correct?

SOCIAL SECURITY NUMBERS

GENERAL QUESTIONS

1. What is Form 1098-T?

Colleges and universities are required by U.S. law each year to provide each student who is a "US person" for tax purposes with Form 1098-T, to assist the students and their families in computing any tax credit or deduction they may be able claim, based on amounts they have spent for education. These federal tax benefits include the Hope Credit, the Lifetime Learning Credit, and the tuition and fees deduction.

Students from outside the United States should review the Foreign Students section of this page for important information. Most foreign students do not need Form 1098-T for any purpose.

2. Will I receive Form 1098-T?

Every UC student whose student account had financial transactions post to it during the calendar year will have electronic access to their Form 1098-T or receive it in paper form in January. You may receive Form 1098-T even if you did not attend class during the calendar year. Receiving Form 1098-T does not necessarily indicate that you are entitled to claim any of the education-related tax credits or deductions.

3. What should I do with my Form 1098-T?

You should immediately give it to whomever is responsible for preparing your tax returns. If you prepare your own tax returns, you should keep your Form 1098-T in a file with your other tax documents. Form 1098-T should remain in your files. You do not need to attach Form 1098-T to your tax returns.

4. How can I get a copy of my Form 1098-T for a prior year (2004, 2005 or 2006)?

2006 Forms 1098-T are available online through 1098-T Electronic Access.

For 2004 or 2005, submit a request via e-mail. Please include the following five pieces of information:

Your full name
Your Social Security Number or UCID number
Your phone number
Whether you are a U.S. citizen
Your preferred delivery method: via e-mail to your Bearcat Online address or via US Mail to your permanent or local address on record

Please allow 1-2 weeks to receive your 2004 or 2005 Form 1098-T.

If you wish to receive your Form 1098-T at an alternate e-mail address, you should set the Auto-Forwarding feature within your Bearcat Online account. Form 1098-T will not be sent directly to any e-mail address other than Bearcat Online.

5. Where can I go for help in understanding my Form 1098-T?

First, please review the FAQs on this page, because they will answer many typical questions. For general information on Form 1098-T and the related tax credits and deductions, you may also want to review the information available from IRS in Publication 970 (Tax Benefits for Education) or elsewhere on the IRS web site.

If you have questions about the specific transactions reported for your own student account at UC, please contact our One Stop Student Service Center by e-mail at onestop@uc.edu, by phone at (513) 556-1000, or by visiting their walk-in center on the second floor of University Pavilion.

6. Will my parents receive a copy of Form 1098-T?

No. We make Form 1098-T available only to the student. The student is responsible for making his or her own Form 1098-T available to parents, tax preparers or other persons.

7. Should I expect other tax forms from UC?

UC employees will also receive Form W-2, Wage and Tax Statement. For information on other UC tax forms, please click here.

8. Will UC send a copy of my Form 1098-T to the federal government or the State of Ohio?

Like all colleges and universities, UC is required to submit the data from your Form 1098-T to the Internal Revenue Service (IRS). This includes only the information on the actual Form 1098-T itself, but not the specific detail from the supplemental table below your Form 1098-T.

The detailed information in the table at the bottom of your front page is not reported to any government agency. UC has placed that detail with your form to help you understand how we reached some of the totals reported on your actual Form 1098-T.

The State of Ohio does not require us to report Form 1098-T data to them.

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ELECTRONIC 1098-T ACCESS

1. How do I get Electronic 1098-T Access?

It's easy. First, just click here. After you log in through our Central Login Service, it's just a few mouse clicks!

2. If I signed up last year for Electronic 1098-T Access, will I need to do so again this year?

No. Once you have signed up, your election stays in effect for the remainder of your time at UC. Just follow the link to the login page, and your Form 1098-T will be available.

3. When will my 2007 Form 1098-T be available?

It's already available!

4. What will I be able to do with my electronic tax form?

Your Form 1098-T will appear as a PDF document. You can open the file and print it. You can also save it to your computer, and print it or send it via e-mail to whomever you like.

5. Is the access secure?

Yes. Access can only be obtained by logging in through our Central Login Service.

6. Can my parents or tax preparer access my Form 1098-T online?

No. The system is only accessible by UC students. Federal privacy laws prohibit us from distributing your Form 1098-T to third parties. Please keep your username and password secure.

7. Do I need any additional software?

You will only need the free Adobe Reader. If you don't already have it, you can get it here.

8. Will I have to sign up again next year?

No. Signing up for Electronic 1098-T Access covers you for the rest of your time at UC.

9. Will I still get a paper tax form?

With Electronic 1098-T Access, you can print your own tax form whenever you need. Students who have not signed up for Electronic 1098-T Access by January 16 will receive one paper copy of their form in the mail. That form will be mailed to the student's permanent address on record around the last week in January.

10. If I lose my paper Form 1098-T, how can I get a duplicate copy?

Duplicate copies of your 2006 or 2007 Form 1098-T are only available through Electronic 1098-T Access.

11. How can I get a copy of my Form 1098-T for 2004 or 2005?

2006 Forms 1098-T are available online through Electronic 1098-T Access.

For 2004 or 2005, submit a request via e-mail. Please include the following five pieces of information:

Your full name
Your Social Security Number or UCID number
Your phone number
Whether you are a U.S. citizen
Your preferred delivery method: via e-mail to your Bearcat Online address or via US Mail to your permanent or local address on record

Please allow 1-2 weeks to receive your 2004 or 2005 Form 1098-T.

If you wish to receive your Form 1098-T at an alternate e-mail address, you should set the Auto-Forwarding feature within your Bearcat Online account. Form 1098-T will not be sent directly to any e-mail address other than Bearcat Online.

12. Can I get other UC tax forms through Electronic Access?

Not at this time. Forms W-2, 1042-S and 1099-MISC will be sent in paper form. For more information on these tax forms, click here.

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FOREIGN STUDENTS

1. Do I need a Form 1098-T?

Probably not. However, that depends on whether you are a "US person" or a nonresident alien for US tax purposes. We make the form available to all US persons as required by law. Nonresident aliens, however, are generally not eligible to claim any of the education-related tax credits or deductions for which Form 1098-T is intended to serve as documentation. If you file your tax return on Form 1040NR or Form 1040NR-EZ, you are not eligible to claim those tax benefits.

2. How do I know whether I am a US person or a nonresident alien for tax purposes?

You are a "US person" if you are:

a US citizen, or
a Lawful Permanent Resident ("green card" holder), or
a resident alien for tax purposes, by virtue of passing the Substantial Presence Test for the year

Otherwise, you are a nonresident alien (also known as a "foreign person") for tax purposes. For further information, please review IRS Publication 519 (US Tax Guide for Aliens).

For most F-1 and J-1 students, this means if you arrived in the US during or after the year 2002, you are a nonresident alien for tax purposes and you will not need a Form 1098-T.

For most J-1 researchers, this means if you arrived in the US during or after the year 2005, you are a nonresident alien for tax purposes are you will not need a Form 1098-T.

3. I am a nonresident alien for tax purposes. Is there a different tax form I should receive?

Maybe. Some, but not all, foreign students will receive Form 1042-S (Foreign Person's US Source Income Subject to Withholding). The two largest groups of foreign visitors who receive Form 1042-S include [1] students who received (non-UGS) scholarships or fellowships in excess of their qualified tuition for at least one academic term, and [2] UC employees who received tax treaty benefits in their paychecks during the year.

All UC employees will also receive Form W-2, Wage and Tax Statement, mailed to their home address in January.

4. Can I still receive Form 1098-T even if I am a nonresident alien?

Yes, you may. Please be advised that your receipt of Form 1098-T does not indicate that you are a US person for tax purposes, or that you are entitled to any education-related tax benefits.

5. I am from Canada. Should I receive Form 1098-T?

Probably not, since Form 1098-T is specifically a US tax form. It is not intended for Canadian tax purposes. However, you may receive a Canadian TL11A or similar tax slip upon request to tax@uc.edu. Please include your full name, mailing address and UCID number.

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ACCOUNT-RELATED QUESTIONS

1. Why is box 1 blank?

Box 1 will be blank for all UC students. Schools are directed to choose a method of reporting, either by reporting the payments received for qualified tuition in box 1 or by reporting the amounts billed for qualified tuition in box 2. UC has chosen the latter method.

This does not mean your "payments received for qualified tuition and related expenses" are zero. To help you review all payments and other credits applied to your account during the year, UC has provided the supplementary table below your Form 1098-T. This table summarizes all charges and credits to your account during the calendar year.

2. I attended UC during Winter Quarter 2007, but some or all of those amounts are missing from my
Form 1098-T. Why?

Form 1098-T reports only those transactions that posted to your student account during calendar year 2007. Winter Quarter begins in January. Most students registered for Winter Quarter 2007 during the previous November or December. Most students also paid for Winter Quarter 2007 in November or December 2006. Any charges that were billed to your account and any payments that we received before January 1, 2007, were reported on your 2006 Form 1098-T.

3. I am attending UC during Winter Quarter 2008, but some or all of those amounts are missing from my Form 1098-T. Why?

Form 1098-T reports only those transactions that posted to your student account during calendar year 2007. Winter Quarter begins in January. If you registered, changed your registration, or made payments for Winter Quarter 2008 after December 31, 2007, those amounts will be reported on your 2008 Form 1098-T, which will be available in January 2009.

4. Why are my payments and other credits shown in the supplementary table as negative numbers?

This is merely to emphasize the accounting difference between your charges (which increase your bill) and your payments (which decrease your bill). For example, total Qualified charges of $8,000 means UC billed you for $8,000 in charges during 2007. Total Cash/Check/Credit Card payments of -$7,000 means UC received your $7,000 payment during the year.

If your Financial Aid column total is a negative number, you will see that same amount reported as a positive number in box 5 (Scholarships or grants) of your Form 1098-T.

5. Does my Form 1098-T tell me everything I need to know for tax purposes?

Probably not. Your Form 1098-T reports all transactions that flowed through your student account during the calendar year. However, students typically incur other expenses that may also qualify for tax credits or deductions. The most common example is textbooks. Other examples of qualified and nonqualified expenses not reported on your Form 1098-T may include class fees for study-abroad classes, off-campus (including Stratford Heights) housing expenses, and other fees you paid directly to your academic department or college instead of to UC. You should rely on your own financial records and receipts to document those expenses. For further information on "qualified" education expenses, please review IRS Publication 970, Tax Benefits for Education. You may wish to consult with a tax professional.

6. I receive stipends from UC. Are they included on my Form 1098-T?

That depends on how UC classified your "stipends" for tax purposes. If your stipends represent wages you have earned, then you have probably been receiving them in the form of a regular paycheck and may have had taxes and/or other amounts withheld from them. In that case, your wages will be reported fully on Form W-2, Wage and Tax Statement. Those wages are not included anywhere on your Form 1098-T.

If your stipends represent a scholarship or fellowship awarded to you on the basis of academic merit and/or financial need, and not as wages you have earned, then you have probably received them as credits flowing through your UC student account. In that case, your scholarships and fellowships are reported in box 5 (Scholarships or grants) of your Form 1098-T, and they also appear in the Financial Aid column of your supplementary table.

7. My Form 1098-T reports that I received some financial aid, but I don't recall receiving any scholarships. Is this correct?

Some UC academic programs, especially distance learning programs, will officially charge a student the regular tuition rate (shown as Qualified expenses) minus some discount amount (shown as Financial Aid / Scholarships), and will only bill the student for the advertised net amount. In such a case, your Form 1098-T is correct. Any payments you made for your net tuition will be shown in the Cash / Check / Credit Card column of the supplementary table below your Form 1098-T.

For questions about your specific UC student account, please contact our One Stop Student Service Center by e-mail at onestop@uc.edu, by phone at (513) 556-1000, or by visiting their walk-in center on the second floor of University Pavilion.

8. Do I need to report my scholarships as taxable income?

Scholarships that pay for qualified tuition and related expenses are not taxable to the student. However, if any portion of your scholarships paid for Nonqualified expenses, then you may be responsible for reporting such portion as taxable income on your tax return. For further guidance, please review IRS Publication 970, Tax Benefits for Education.

Foreign students who are nonresident aliens for tax purposes should also review IRS Publication 519, US Tax Guide for Aliens.

9. Are Parent PLUS loans reported on my Form 1098-T?

All loan proceeds, including Parent PLUS loans, that pass directly through your UC student account are included in the supplementary table below your Form 1098-T. Loan proceeds are not reported separately on the Form 1098-T itself.

Form 1098-T is never issued in the name of the parent. Any Parent PLUS loan proceeds received by UC will be shown on the student's tax form.

10. How is tuition remission reported on my Form 1098-T?

Any tuition remission benefit you received will be shown in its own column in the supplementary table below your Form 1098-T. In addition, box 2 (Amounts billed for qualified tuition and related expenses) will report the difference between your total Qualified expenses and your total Tuition Remission benefit received during the year.

11. How are late fees reported on my Form 1098-T?

Fees charged for late registration and/or late payment are shown as Nonqualified expenses in the supplementary table, and are not reported anywhere on your Form 1098-T.

12. My family used money from a "section 529 account" to pay some of my expenses. Those instructions say that room and board are qualified expenses, but they are shown as Nonqualified expenses in my supplementary table. Is this correct?

Yes. The requirements of state-sponsored section 529 accounts allow for money to be withdrawn, without negative tax implications on the withdrawal, to pay for education expenses including room and board. So, those expenses are "qualified" for purposes of withdrawals from a section 529 account.

However, room and board expenese are still "nonqualified" for purposes of computing a Hope Credit, Lifetime Learning Credit, or tuition and fees deduction on your tax return. So, we report all room and board expenses in the Nonqualified column of your supplementary table.

For further information on section 529 accounts and other education-related tax benefits, please review IRS Publication 970, Tax Benefits for Education.

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SOCIAL SECURITY NUMBERS

1. Why does my SSN appear on my Form 1098-T?

Federal tax law requires us to report your SSN on your Form 1098-T.

2. Didn't UC stop using students' SSNs?

In an effort to improve security, UC recently began using UCID numbers instead of SSNs as a primary identifier of students and employees. We do, however, continue to maintain your SSN in our records for other purposes, such as these required tax documents.

3. My SSN doesn't appear on my Form 1098-T. Do I need to do anything about that?

If you have an SSN, we ask that you report it to our One Stop Student Services staff, so that we may include it on your student record. Some students, especially those born outside the United States, may not have an SSN. If you do not have an SSN, you do not need to take any additional steps.

4. I have an SSN but I haven't reported it to UC and I don't want to. Will that be a problem?

We ask that you report your SSN to UC. Federal tax law requires us to include your SSN on your Form 1098-T. UC reserves the right to pass on to the student any penalties and interest that IRS may assess against us for failure to include his or her SSN in our Form 1098-T reporting.

5. I'm a foreign student and I don't have an SSN. However, I do have an ITIN (Individual Taxpayer Identification Number) issued by the IRS. Shouldn't that number appear on my Form 1098-T?

Our systems currently do not reproduce that number on your Form 1098-T. We are planning to include that number in the records to be sent to IRS in March. Please also read the FAQ section for Foreign Students.

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General Information

Each January, UC provides Form 1098-T to each U.S. student whose account had activity during the preceding calendar year. Federal tax law requires us to do so.

The purpose of Form 1098-T is to help our students and their families determine the amount of any Hope Credit, Lifetime Learning Credit, or tuition and fees deduction they may be able to claim on their federal income tax return.

For further information about those and other education-related tax benefits, you are welcome to download the following IRS forms and publications, in pdf format:

Each document will open in a new browser window. To view these files, you will need Adobe Acrobat Reader, a free download.

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