Student Tax Reporting Information - 1098-T

As required by the Internal Revenue Service (IRS), Form 1098-T is mailed by Jan. 31 to all students who had qualified tuition and other related educational expenses paid during the previous calendar year, with one exception.  International students (nonresident aliens) will be provided a 1098-T form, only if the university has a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) in the Student Information System for them.

The 1098-T form is informational only and should not be considered as tax advice - please see the IRS website for tax information. It serves to alert students that they may be eligible for federal income tax education credits such as the American Opportunity Credit and the Lifetime Learning Credit as part of their Federal Income Tax Return. IRS Publication 970, "Tax Benefits for Higher Education," as well as Chapter 35 of IRS Publication 17, provide additional information on these credits. While it is a good starting point, the 1098-T, as designed and regulated by the IRS, does not contain all of the information needed to claim a tax credit. To determine the amount of qualified tuition and fees paid, and the amount of scholarships and grants received, a taxpayer should use their own financial records. There is no IRS requirement that you must claim the tuition and fees deduction or an education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.

Frequently Asked Questions

The 1098T form contains important information for the calendar year, which may be needed to complete either your or your parent’s tax return.

Delivery Information:

Your 2018 1098-T form will be mailed by January 31, 2019 to your mailing address.  In prior years, you were able to access your 1098-T form electronically.  Unfortunately, this year, due to unanticipated changes in the reporting system our vendor uses, the online delivery option is not available. 

 Prior year 1098-T forms are available online by logging into Get My Document.

Changes in Reporting Method:

In previous years, your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we BILLED to your student account for the calendar (tax) year.  Due to a change to federal reporting requirements, beginning with tax year 2018, we will report in Box 1 the amount of QTRE you PAID during the calendar year.

Depending on your income (or your family’s income, if you are a dependent), whether you were considered enrolled full or half-time, and the amount of your qualified educational expenses for the year, you may be eligible for a federal educational tax credit.  You can find detailed information about claiming education tax credits in IRS Publication 970 Tax Benefits for Education.

The dollar amounts reported on your Form 1098-T may assist you in completing IRS Form 8863 Education Credits.  This is the form used for calculating the educational tax credits that a taxpayer may claim as part of your tax return.UW-Superior is unable to provide you with individual tax advice, but should you have questions, you should seek the counsel of an informed tax preparer or adviser.  View FAQs.

Below is a blank sample of the 2018 Form 1098-T for your reference.  For more information about Form 1098-T, visit https://www.irs.gov/forms-pubs/about-form-1098-t.Blank sample of the 2018 Form 1098-T