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1098-T Frequently Asked Questions

Updated  by scrane
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1098-T Frequently Asked Questions

 

What is a 1098-T Tuition Statement form?

The 1098-T is an information form filed with the Internal Revenue Service. This form is provided to help you or the person who may claim you as a dependent determine whether or not you may be able to claim an educational credit on Form 1040. Receiving a 1098-T form does not mean you are necessarily eligible for an education tax credit.  To determine your eligibility, contact your tax advisor or visit the IRS website at www,irs.gov. Forms are mailed or available  no later than January 31.

How do I receive a copy of my 1098-T?

If eligible, a 1098-T form will be mailed to you no later than January 31. If you have signed up to receive electronic copies of your 1098-T form log into www.tsc1098t.com

The site ID is 10007 and your user name is your Salem State University ID number including the "S". If this does not work, do not include the "S". 

What are qualified tuition and related expenses?

Graduate & Undergraduate Resident and Non-Resident tuition

Special class fees

University fees

The IRS gave Colleges and Universities the option to either report “Box 1 Payments received for qualified tuition and related expenses” or “Box 2 Amounts billed for qualified tuition and related expenses.”   Up through 2017 Salem State University chose to report Box 2 qualified amounts billed.  As of 2018 the IRS has changed the reporting method Box 3 requiring that Box 1 Payments received now be reported. 

 

What are NON-qualified expenses?

Room & Board

Insurance

Books if they are not required for enrollment or attendance at an eligible educational institution

Non-credit course fees 

 

What do the boxes represent?

 

Box 1 Payments Received reflect all payments posted to your student account during the calendar year – January 1 through December 31 regardless of the semester to which those charges apply. Please note that Salem State University begins billing students for spring tuition and fees in November/December in advance of the spring semester. Example: if you pre-registered for spring 2019 semester, any payments made in November/December of 2018 towards the Spring 2019 term will be included in Box 1 of your 2018 1098-T. Box 7 will be checked. States “Checked if Box 1 includes amounts for an academic period beginning January – March 2019.” Refer to Publication 970 on the irs.gov website for how to report these amounts.

Box 5  Scholarship and/or Grants represent those disbursed by financial aid.

Box 8   Checked if a student is considered to be carrying at least one-half the normal full-time workload for their course of study for at least one academic period during the calendar year.

Box 9 Checked if a graduate student. 

Why didn’t I receive a 1098-T form?

  • Enrollment – did not get academic credit for course
  • Paid by Fin Aid – A 1098-T form will only be produced if there is more posted payment activity on an account during the calendar year January 1 to December 31. Note: A form will not be produced if posted scholarships and/or grants Box 5 are more than the posted payments Box 1.
  • Citizenship status – no citizenship status in system for student or coded as Non Resident Alien.
  • Your address in our system is not current and the form was returned by the post office.

 

Why is a 1098-T not generated for Non Resident Aliens (international students)?

 

Salem State University is not required to supply Non Resident Alien students with a form 1098-T according to the guidelines established by the Internal Revenue Service. However, one can be generated upon student request and the information will be forwarded to the IRS. You should refer to Publication 970 on the irs.gov website to determine if you are in fact eligible to take an educational credit. Please note: to have a 1098T generated you must have a valid social security or tax identification number (TIN) on file with the University.  

 

IRS web sites you can review:

         IRS.gov Publication 970 "Tax Benefits for Higher Education", which includes chapters on the American Opportunity Credit, the Lifetime Learning Credit and the tuition and fees deduction.

         Form 8863 "Education Credits (American Opportunity and Lifetime Learning Credits)".

         Instructions for Form 1040.

         IRS Publication 17 "Tax Guide for Individuals".

If you need to update your SSN or TIN with the University, please complete a W-9S (Substitute form) and return to Student Navigation Center, Salem State University, 352 Lafayette St., Salem, MA 01970.

 

If eligible, a 1098-T form will be mailed to you no later than January 31. If you have signed up to receive electronic copies of your 1098-T form, log into www.tsc1098t.com.  The site ID is 10007 and your user name is your Salem State University ID number.  Do not include the "S"; however if this doesn't work, include the "S".