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 to claim, based on amounts they have spent for education. For 2012, these federal tax benefits include the American Opportunity 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.
Every UC student whose student account had financial transactions post to it during the calendar year will have online 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.
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.
2007 through 2011 Forms 1098-T are available online through our online Form 1098-T portal.
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 email@example.com or by phone at 513-556-1000.
We make Form 1098-T available to all of our students. Each student can authorize a parent or other person to access their Form 1098-T by following the instructions on the Parent / Friend Access page published by our One Stop Services team.
UC employees will also receive Form W-2, Wage and Tax Statement, in the mail. Our Tax Resources page provides more information.
Like all colleges and universities, UC is required to submit the data from your Form 1098-T to the Internal Revenue Service (IRS). This does not include the specific detail from the supplemental table (available online only) below your Form 1098-T.
The detailed information in that supplemental table at the bottom of your online Form 1098-T 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.
It's easy. Log in through our Central Login Service, it's just a few mouse clicks!
2012 Forms 1098-T are available now! Students will receive a UConnect e-mail message from "UC Tax Compliance" informing them of this availability. Download your Form 1098-T here.
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 or flash drive, and print it or send it via e-mail to whomever you like.
Yes. Access can only be obtained by logging in through our Central Login Service.
Yes, but ONLY AFTER the student has authorized their parent or other person to access their Form 1098-T. To make that authorization, students must follow the instructions on the Parent / Friend Access page published by our One Stop Services team.
You will only need the free Adobe Reader.
With our online access, you can print your own tax form whenever you need. Students who have neither registered for class since Summer Quarter 2012 nor signed up for Online 1098-T Access by mid-January 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. UC will not supply any additional paper copies of Form 1098-T. To obtain a duplicate, you must download it through our online Form 1098-T portal.
Duplicate copies of your Form 1098-T are only available through our online Form 1098-T portal.
Not at this time. Forms W-2 and 1099-MISC will be sent in paper form. For more information on these tax forms, click here.
Box 1 is marked as INTENTIONALLY BLANK for all UC students. Schools are directed by IRS 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 (available online only) below your Form 1098-T. This table summarizes all charges and credits to your account during the calendar year.
Form 1098-T reports only those transactions that posted to your student account during calendar year 2012. Winter Quarter began in January. Most students registered for Winter Quarter 2012 during the previous November or December. Most students also paid for Winter Quarter 2012 in November or December 2011. Any charges that were billed to your account and any payments that we received before January 1, 2012, were reported on your 2011 Form 1098-T.
Form 1098-T reports only those transactions that posted to your student account during calendar year 2012. Spring Semester begins in January. If you registered, dropped or added classes, or made payments for Spring Semester 2013 after December 31, 2012, those amounts will be reported on your 2013 Form 1098-T, which will be available in January 2014.
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 2012. Total Cash/Check/Credit Card payments of -$7,000 means UC received your $7,000 payment during the year.
If your Scholarships 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.
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 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.
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 Scholarships column of your supplementary table.
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 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 firstname.lastname@example.org or by phone at (513) 556-1000.
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.
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.
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.
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 expenses are still "nonqualified" for purposes of computing an American Opportunity 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.
Benefits received under the Post 9/11 GI Bill are reported on your Form 1098-T as scholarships in box 5.
The Post 9/11 GI Bill specifies that for financial aid purposes, VA benefits should not be considered as a resource (either as income or a scholarship) to the recipient when need is calculated. However, students receiving VA benefits may not use that amount to calculate American Opportunity or Lifetime Learning Credits. Therefore, IRS has determined that these tuition benefits should be included in scholarships/grants reported in box 5 of Form 1098-T.
IRS is trying to verify whether you are entitled to the credit/deduction you claimed on that year's tax return. Read your notice carefully. IRS is probably just requesting that you send them copies of other documentation to support your claim. Copies of cancelled checks, credit card statements, bank statements and student bills are helpful. Copies of student bills including payments made are available to our students through our One Stop Center.
However, some IRS notices were poorly worded, and stated incorrectly that Form 1098-T must report a number in box 1 to permit a credit/deduction to be claimed.
The national organization NACUBO, which supports colleges and universities across the US, posted this announcement in November 2011, regarding these incorrect IRS notices. As recently as early 2012, students still reported receiving these incorrect IRS notices.
If these suggestions do not satisfy your need, you are welcome to send a copy of your IRS notice to our Director, Tax Compliance at email@example.com, or by fax at 513-556-2504. We will get in touch with you within 1-2 business days with appropriate guidance.
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.
You are a "US person" if you are:
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 2008, you are a nonresident alien for tax purposes and you will not need a Form 1098-T for 2012.
For most J-1 researchers, this means if you arrived in the US during or after the year 2011, you are a nonresident alien for tax purposes and you will not need a Form 1098-T for 2012.
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  students who received (non-UGS) scholarships or fellowships in excess of their qualified tuition for at least one academic term, and  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.
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.
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 tax slip from UC. Please make sure your UC student record indicates that you are a Canadian citizen, to be included in our mass distribution of TL11A slips scheduled for late February. Contact our One Stop Center if you need to inquire about your citizenship indicator. You may also obtain a TL11A slip upon request to firstname.lastname@example.org. Please include your full name, mailing address and UCID number.