Frequently Asked Questions about Form 1098-T
- What is Form 1098-T?
- Will I receive Form 1098-T?
- What should I do with my Form 1098-T?
- How can I get a copy of my Form 1098-T for a prior year?
- Where can I go for help in understanding my Form 1098-T?
- Will my parents receive a copy of Form 1098-T?
- Should I expect other tax forms from UC?
- Will UC send a copy of my Form 1098-T to the federal government or the State of Ohio?
- How do I get my Form 1098-T online?
- When will my 2014 Form 1098-T be available?
- What will I be able to do with my electronic tax form?
- Is the access secure?
- Can my parents access my Form 1098-T online?
- Do I need any additional software?
- Will I still get a paper tax form?
- If I lose my paper Form 1098-T, how can I get a duplicate copy?
- Can I get other UC tax forms online?
- I can't log in! How do I get my Form 1098-T?
- Do I need a Form 1098-T?
- How do I know whether I am a "US person" or a nonresident alien for tax purposes?
- I am a nonresident alien for tax purposes. Is there a different tax form I should receive?
- Can I still receive a Form 1098-T even if I am a nonresident alien for tax purposes?
- I am from Canada. Should I receive Form 1098-T?
Using Form 1098-T
- Why is box 1 marked as "INTENTIONALLY BLANK"?
- I attended UC during Spring Semester 2014, but some or all of those amounts are missing from my 2014 Form 1098-T. Why?
- I am attending UC during Spring Semester 2015, but some or all of those amounts are missing from my 2014 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 scholarships, but I don't recall receiving any. 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?
- I received VA benefits under the Post 9/11 GI Bill. How are those benefits reported on my Form 1098-T?
- I received a notice from IRS, stating that I couldn't claim a credit/deduction without having a number in my Form 1098-T box 1. What should I do?
- Spring Semester 2014 ended in April, so I was a student during only 4 calendar months. Does that mean my parents can't claim me as their dependent for that year?
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 2014, 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 (typically a parent or professional tax preparer). 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 2013 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 firstname.lastname@example.org or by phone at 513-556-1000.
Form 1098-T is issued ONLY in the name of the student. We make Form 1098-T available to all of our students. Each student can authorize a parent or other person to access the student's 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, online or in the mail during January. 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.
Accessing Form 1098-T
It's easy. Log in through our Central Login Service, it's just a few mouse clicks!
2014 Forms 1098-T are already available online. Students received a pair of UConnect e-mail messages from "UC Tax Compliance" informing them of this availability. Download your Form 1098-T here.
Your Form 1098-T will appear as a one-page PDF document. You can open the file and print it. You can also save it to your computer, cloud storage 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. When you register for classes, you agree to obtain your Form 1098-T online. Students who now enter the online Form 1098-T portal to opt out of electronic access, and who do not subsequently register for classes (thereby opting back in) will receive one paper copy of their 2015 form in the mail in January 2016. That form will be mailed to the student's permanent address on record. We are no longer accepting opt-out elections for 2014 Forms 1098-T. Opt-out elections we received by January 16, 2015 are being processed and those 2014 Forms 1098-T will be mailed to the student's permanent address by January 31, 2015. Opt-out elections for 2015 tax forms must be entered by January 15, 2016 to be guaranteed for inclusion in our distribution by US Mail. 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.
Forms W-2 for UC employees are available online. Most other tax forms such as Form 1099-MISC for contractors will be sent in paper form. For more information on these tax forms, click here.
Your password has likely expired. Call our Help Desk at 513-556-4357 and they can help with resetting your password. Once your password is reset, you can log in and download your tax form.
Using Form 1098-T
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.
The highlighted columns in the supplementary table indicate the payments we received from you, for tax purposes, during 2014. Student loan proceeds are included, as they count for tax purposes just like payments out of your own pocket. You then need to determine which of those payments actually paid for Qualified Expenses.
Form 1098-T reports only those transactions that posted to your student account during calendar year 2014. Spring Semester began in January. Most students registered for Spring Semester 2014 during the previous November or December. Most students also paid for Spring Semester 2014 in November or December 2013. Any charges that were billed to your account and any payments that we received before January 1, 2014, were reported on your 2013 Form 1098-T.
Form 1098-T reports only those transactions that posted to your student account during calendar year 2014. Spring Semester begins in January. If you registered, dropped or added classes, or made payments for Spring Semester 2015 after December 31, 2014, those amounts will be reported on your 2015 Form 1098-T, which will be available in January 2016.
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 2014. 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 email@example.com 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 firstname.lastname@example.org, or by fax at 513-556-2504. We will get in touch with you within 1-2 business days with appropriate guidance.
Parents are entitled to claim dependents on their tax return for any year in which that person satisfies either the Qualifying Child or the Qualifying Relative tests. See IRS Publication 501, specifically the section on Exemptions for Dependents.
While our academic calendar in 2014 does affect the 5-month criterion to qualify as a full-time student under the Age test, parents are also advised to review the other tests as well. Specifically, parents should carefully review the Support test under Qualifying Child, and the Gross Income and Support tests under Qualifying Relative.
Probably not. However, that depends on whether you are a "US person" (resident alien) 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:
- 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 2010, you are a nonresident alien for tax purposes and you will not need a Form 1098-T for 2014.
For most J-1 researchers, this means if you arrived in the US during or after the year 2013, you are a nonresident alien for tax purposes and you will not need a Form 1098-T for 2014.
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, online or 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 form 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 forms scheduled for March. Contact our One Stop Center if you need to inquire about your citizenship indicator. You may also obtain a TL11A form upon request to email@example.com. Please include your full name, mailing address and UCID number.