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 2017 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 "NOT REPORTED"?
- I attended UC during Spring Semester 2017, but some or all of those amounts are missing from my 2017 Form 1098-T. Why?
- I am attending UC during Spring Semester 2018, but some or all of those amounts are missing from my 2017 Form 1098-T. Why?
- 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?
- 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 not included in my qualified tuition expenses in box 2. 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 an amount in my Form 1098-T box 1. What should I do?
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 2017, these federal tax benefits include the American Opportunity Tax Credit, the Lifetime Learning Credit, and the tuition and fees deduction. NOTE: The new tax reform law (Tax Cuts and Jobs Act) is effective 1/1/2018, and does not affect your 2017 tax return.
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, together with a copy of your student Term Bill for each semester, 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.
2016 and 2017 Form 1098-T are available online in each student's Catalyst account.
If you need assistance with logging in (forgotten password, etc.) or if your Form 1098-T does not display properly (name & address aren't there, etc.), please call our Help Desk at (513) 556-HELP (4357).
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.
Your Form 1098-T is a reflection of the charges and payments that posted to your student billing account during the calendar year. If, after reviewing your student bills for each semester, you still 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 only through Delegated Access. For info, see "Delegated Access" on the Catalyst Tips & Tricks page.
UC employees will receive Form W-2, Wage and Tax Statement, online in ESS, or in the mail during January.
UC students who enrolled in UC's student health insurance plan may also receive Form 1095-B, which comes directly from your insurance provider (not UC). Some UC employees may also receive Form 1095-C reporting important information related to the Affordable Care Act.
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 includes only the specific data 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 to Catalyst, go to your My Dashboard tab, and look in your Quick Links for "Download 1098-T".
If you need assistance logging in to Catalyst, please contact our Help Desk at (513) 556-HELP (4357).
2017 Forms 1098-T are NOW AVAILABLE in Catalyst.
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, 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 to your Catalyst account.
Yes, but ONLY AFTER the student has authorized their parent or other person to "View 1098-T" through Delegated Access. To make that authorization, students must follow the instructions for Delegated Access on our Catalyst Tips & Tricks page.
You will only need the free Adobe Reader.
With our online access, you can print your own tax form whenever you need. Students who do not grant that consent by the time of our annual mailing will receive one paper copy of their form in the mail, postmarked by January 31 of the following year. That form will be mailed to the student's Mailing, Permanent, Home or Campus address (in that priority order) on record. UC will not supply any additional paper copies of Form 1098-T. To obtain a duplicate, you must download it through Catalyst.
Duplicate copies of your Form 1098-T are only available through Catalyst.
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 ask them to reset your password. Once your password is reset, you can log in to Catalyst and download your tax form.
Using Form 1098-T
Box 1 and Box 2 are mutually exclusive, and schools only use one or the other. UC uses Box 2 to report the amount of tuition we billed the student for during the calendar year. So, we simply mark Box 1 as being "NOT REPORTED".
This does not mean your "payments received for qualified tuition and related expenses" are zero. Each student/family is responsible for determining that amount to report on their own tax return.
To assist you with determining the amount of qualified tuition you paid for the year, we recommend downloading a copy of the student's bill for each relevant semester. Those bills are available in Catalyst for Fall 2016 and forward. For previous semesters, please send your request by e-mail to email@example.com.
Form 1098-T reports only those transactions that posted to your student account during calendar year 2017. Spring Semester began in January. Most students registered for Spring Semester 2017 during the previous November or December (2016). Many students also paid for Spring Semester 2017 in November or December 2016. Any charges that were billed to your account before January 1, 2017, were reported on your 2016 Form 1098-T.
Form 1098-T reports only those transactions that posted to your student account during calendar year 2017. Spring Semester began in January 2018. If you registered, dropped or added classes for Spring Semester 2018 after December 31, 2017, those amounts will be reported on your 2018 Form 1098-T, which will be available in January 2019.
Probably not, but those details are readily available in your Catalyst account. First, we recommend that you download a copy of your student Term Bill for each relevant semester. Your Term Bill identifies the date and amount of any payment we received.
For further detail on all transactions, you can select the Account Inquiry box in Catalyst (My Dashboard or My Finances). In Account Inquiry, you can select the Activity link, and enter the dates of 1/1/2017 to 12/31/2017. You will see a list of every single transaction on your student account, including charges billed and payments received, with dates.
Your Form 1098-T summarizes 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, student health insurance premiums, 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.
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.
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.
Box 2 (Amounts billed for qualified tuition and related expenses) will report the difference between your total qualified tuition expenses and your total tuition remission benefit received during the year.
Fees charged for late registration and/or late payment are not reported anywhere on your Form 1098-T.
10. 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 not included in my qualified tuition expenses in box 2. 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, room and board expenses are not included in your box 2.
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 the amount you claimed on your tax return. Copies of cancelled checks, credit card statements, bank statements and student bills are helpful. Copies of student bills including amounts and dates of payments made are available to our students through Catalyst for Fall 2016 and forward.
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 with appropriate guidance.
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 2013, you are a nonresident alien for tax purposes and you will not need a Form 1098-T for 2017.
For most J-1 researchers, this means if you arrived in the US during or after the year 2016, you are a nonresident alien for tax purposes and you will not need a Form 1098-T for 2017.
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 and standard book allowance 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 firstname.lastname@example.org. Please include your full name, mailing address and UCID number.