If you elected to have HEERF funding apply toward qualified tuition and related expenses (QTRE), HEERF will be reflected only in Box 1 as a payment received toward QTRE. You would have made this election while completing the Federal Emergency Relief Authorization in Catalyst. There will be no reflection of HEERF in Box 5 as a scholarship or grant.
Otherwise, if you did not elect to have HEERF funding apply toward qualified tuition and related expenses, there will be no reflection of HEERF on the 1098-T, in Box 1 payments received toward QTRE nor will it be reflected in Box 5 as a scholarship or grant.
Please visit the IRS website for additional information about federal higher education emergency grant funding.