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The IRS Form 1098-T, as required by the IRS, is to provide information in completing our individual tax return. The information provided on the 1098-T may be different than the amount actually paid towards Qualified Tuition and Related Expenses (QTRE). 91传媒 strongly recommends seeking professional assistance when claiming an education tax credit.
All information that 91传媒 can provide is listed on the 1098-T or is listed on this page. 91传媒 is not allowed to discuss tax information or give tax advice. Any questions regarding the 1098-T should be discussed with a tax preparer. 91传媒 has provided general information in regards to the 1098-T on this webpage.
Due to a change to institutional reporting requirements under federal law, all schools were required to change their reporting method for 1098-Ts starting 2018.
In previous years, 91传媒 reported Box 2 (qualified tuition and fees BILLED) on the 1098-T form. Starting with the 2018 tax year, Box 1 (PAYMENTS for qualified tuition and fees) will be reported on the 1098-T form instead of Box 2.
Box 1 Payments Received Qualified Tuition and Related Expenses (QTRE)
The total amount of payments made towards qualified tuition and related expenses less any refunds or reimbursements for the calendar year. Payments from all sources are included except those that are restricted to non-qualified tuition and related expenses (housing, meals, travel, etc.). The payments in Box 1 are calculated up to the total amounts billed for qualified tuition and related expenses*.
Please note the timing of charges and payments in regards to the tax year. Many times charges for Winter Term will happen at the end of the tax year and payments will happen at the beginning of the next tax year. This means the charges and payments will be reported in two different tax years.
*The amount in Box 1 might be less than the actual amount of payments made for the year. Box 1 cannot be more than the qualified tuition and related expenses for that year. Example, QTRE total for the year is $5,000 but $7,000 was made in payments, Box 1 can report no more than $5,000.
Box 2 is not being used for reporting purposes.
Box 4 Adjustments for a prior yearThis amount shows any refunds during the current year for payments of 鈥渜ualified tuition and related expenses鈥� reported on a 1098-T for a prior tax year. For example, if you paid Spring 2023 registration fees in December 2022, 鈥渜ualified tuition鈥� for that quarter would have been reported on your 1098-T for 2022. If you subsequently received a refund of Spring 2023 registration fees in January 2023, the amount refunded would be reported in Box 4 for tax year 2023. Refunds may be the result of changing from full-time to part-time study, nonresident to resident classification, or cancellation/withdrawal.
Box 5 (鈥淪cholarships or grants鈥�) reflects financial aid and scholarships made to the student during the tax year.
Box 6 (鈥淎djustments to Scholarships or grants for a prior year鈥�) shows an amount if 鈥渟cholarships or grants鈥� that were reported on a 1098-T for a prior year were subsequently reduced in the current tax year.
Box 7, if checked, indicates that payments received in Box 1 include payments for terms that start after the end of the current tax year.
Box 8, if checked, indicates that you were considered to be enrolled at least half-time during the tax year.
Box 9, if checked, indicates that you were enrolled in a graduate program during the tax year.
Box 10 is not being used for reporting purposes For more information please review Education Tax Credits and .