Student Tax Reporting Information - 1098-T FAQs
Student Tax Reporting Information - 1098-T
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Your 1098-T form will be mailed by January 31, to your home address unless you have consented to receive the form electronically.
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1098-T’s are mailed to the student’s address as maintained by the University of Wisconsin-Superior Registrar's Office. If you did not receive a 1098-T, check your home address in E-Hive and make any needed updates.
Access the 2020 tax year 1098-T form through your EHIVE.
Please contact the Bursar/Cashier's Office at uwscashier@uwsuper.edu for prior year’s 1098-T forms.
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Current students can access the 2020 1098-T form directly from their EHIVE in early January. In EHIVE under Finances, use the drop-down arrow in the selection box and pick “View 1098-T” and click on the double arrows to the right of the selection box. Then continue to follow the instructions and grant consent to receive it electronically.
Students without an active EHIVE account can request reprints by contacting the Bursar/Cashier's Office at uwscashier@uwsuper.edu.
For years prior to 2020, contact the Bursar/Cashier's Office at uwscashier@uwsuper.edu.
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This box shows the amount of any tuition and fees reductions in the current calendar year for charges that were billed in a previous calendar year. It also shows reimbursements or refunds of qualified tuition and related expenses made in the current calendar year that relate to payments received that were reported for any prior year after 2002.
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In January of each year, the University of Wisconsin System provides an IRS Form 1098-T for all students who had qualified tuition and other related educational expenses paid during the previous calendar year. The form is mailed at the end of January.
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Not necessarily. The University is required to provide the "amounts paid" and "scholarship or grant" figures to help you determine the amount of qualified expenses you can claim on your IRS Form 8863. Per Internal Revenue Code Section 25A, taxpayers may claim an education tax credit only with respect to qualified tuition and related expenses paid during the calendar year. You will need to review your payment records to determine the actual qualified expenses paid. Remember that qualified amounts paid by student loans may count as payments eligible for these purposes. Scholarships and grants received may reduce your eligible payment amounts. See IRS Publication 970 for information to determine your qualified expenses paid amount.
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The IRS instructs institutions to report payments received (Box 1). Prior to the 2018 calendar reporting, the University of Wisconsin reported qualified tuition and related expenses that were billed during the tax year (Box 2). Box 2 is no longer a reporting option.
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Qualified tuition and related expenses refer to tuition and required fees, such as segregated fees and lab fees, a student must pay to be enrolled at or attend an eligible education institution. Tuition waivers and remissions are considered reductions to qualified tuition and expenses. Qualified expenses do not include:
- Amounts paid for any course or education involving sports, games or hobbies unless the course or other education is required as part of the student's degree program or is taken to acquire or improve job skills.
- Charges and fees for room, board, insurance, transportation, personal, living and other family expenses.
- The cost of books and equipment are generally not qualified expenses because eligible educational institutions usually do not require that the cost of the books or equipment be paid to the institution as a condition of the student's enrollment or attendance at the institution.However, some campuses may have a mandatory textbook fee or rental program which may be included as a qualified related expense.
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The figure in Box 5 - Scholarships or Grants includes scholarships, grants, and if applicable, payments made by a third party under a formal billing arrangement (i.e. outside scholarships, employer provided educational assistance (regardless of taxability), military, etc.) which have been administered by the University of Wisconsin System. If you received other forms of outside scholarships and grants not administered by the University of Wisconsin System, it is your responsibility to adjust the figure accordingly. Third party payments do not include payments made by your parent or other individuals.
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The single most important information on the form is your Social Security Number. You must submit a written request to change or correct your SSN by mail or in person to the Registrar's Office. You may be required to supply a signed, legible copy of your Social Security card or complete Form W-9S (Request for Student's or Borrower's Taxpayer Identification Number and Certification). Form W-9S is the official IRS form used to state your SSN. You need only complete Part I of this form when requesting a 1098-T. Enter your SSN in the spaces marked "Taxpayer identification number."
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Box 9 will be checked if you were enrolled as a graduate student for at least one academic period during the calendar year. If Box 9 is checked, it alerts the IRS to the fact that the Hope Scholarship Credit is not allowable for the student's qualified expenses because the student is beyond the first two years of post-secondary education and that the Lifetime Learning Credit may be allowable.
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Yes. Section 6050S of the Internal Revenue Code, as enacted by the Taxpayer Relief Act of 1997, requires the University to file information returns to assist taxpayers and the IRS in determining the amount of qualified tuition and related expenses (qualified expenses) for which an education tax credit is allowable under section 25A (Hope and Lifetime Learning education tax credits), as well as other tax benefits for higher education expenses.
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The 1098-T form is used by eligible educational institutions to report information about their students to the IRS as required by the Taxpayer Relief Act of 1997. Eligible educational institutions are required to submit the student's name, address, taxpayer's identification number (TIN), enrollment status, amounts pertaining to qualified tuition and related expenses, and scholarships and/or grants, taxable or not. A 1098-T form must also be provided to each applicable student.
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UW institutions will issue a 1098-T to any student who:
- Is entitled to receive a 1098-T, or
- Requests a 1098-T in advance of the time those forms need to be submitted for IRS processing.
UW institutions will issue a copy of a previously issued 1098-T to any student to whom that 1098-T was previously issued.
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The University of Wisconsin System does not determine whether your education benefits are being taxed by your employer. As such, scholarships and grants are increased by 100% of any employer provided payments under a formal billing arrangement, and it is up to the student to adjust their qualified tuition and related expenses accordingly based on the taxability of their employer benefits.
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Box 8 will not be checked if you were not enrolled at a half-time status during an academic period which is either enrolled or billed during the calendar year. The University of Wisconsin System checks this box if you were half-time or more for at least one term beginning during the year. This information is important in determining eligibility for the Hope Credit.
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This box shows the amount of any scholarship, grant, and if applicable, third party reductions in the current calendar year for aid that was credited in a previous calendar year.
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No. The address shown on Form 1098-T is irrelevant for IRS income tax filing purposes. However, you should follow your campuses' process for changing your address so that the University has up to date information.
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Your name is a key element on your tax information. Follow your campuses' process for changing your name so that the University has up to date information.
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Generally, foreign students cannot claim a credit. However, some foreign students may be eligible. Review IRS forms, instructions, and publications for guidance.
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This information may be found on your campus' Student Information Systems on your tuition account or on-line billing statement history. If you are a parent looking for this information for a student, please ask your student to access this information for you.