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1098-T Frequently Asked Questions
What is a 1098-T Tuition Statement form?
The 1098-T form is for informational purposes only. You should retain a copy for your records. You are not required to submit it with your tax return. The information reported to students on Form 1098-T is also reported by Fitchburg State University to the IRS. This form is provided to help you, or the person who may claim you as a dependent, determine whether or not you qualify for an American Opportunity Tax Credit, or a Lifetime Learning Credit on Form 1040 or 1040A for the qualified tuition and related expenses.
1098-T forms will be available electronically where you login to view your eBill. You will be able to view; print and email the form. If you are unsure if you opted in to receive it electronically, login to your eBill and click on the “Agreement” tab at the top of the page.
***LOGIN STEPS: Please enter your student Identification Number (ex. @ followed by 8 numbers, found on your OneCard) or SSN (ex. 000000000). If you are logging in for the first time, your PIN is originally set to your birthdate in mmddyy order. If your birth date is not in the Student Records System, then the pin is reset to the last six digits or your student ID number.
For assistance with your PIN please contact the IT Help desk at (978) 665-4500. When you login you will have to select a new pin to get to any additional pages.
Forms will be mailed annually by January 31stto those students thatdid not opt in for the electronic form.
What are qualified tuition and related expenses?
Graduate & Undergraduate Resident and Non-Resident tuition
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.” Fitchburg State University currently reports qualified amounts billed Box 2 Amount Billed. Nothing will be reported on the 1098-T with regards to payments made. Amount billed may represent an amount that is different from the amount actually paid during the calendar year. Students and parents should have receipts for payments made.
Please note that the IRS has changed their guidelines for Tax Year 2018. Therefore the 1098T form you receive in January 2019 will show Payments Received in Box 1. We will no longer be able to report in Box 2.
Your eligibility for tax benefits is not impacted by whether a university reports amounts paid or amounts billed.
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?
The charges billed, reported in Box 2, reflect charges for which you were billed during the calendar year – January 1 through December 31- regardless of the semester to which those charges apply. Fitchburg 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 2017 semester and the charges for these courses were billed in November/December of 2016, they were reported on your 2016 1098-T. Box 7 will be checked. States “Checked if Box 1 or Box 2 includes amounts for an academic period beginning January – March 2017.” Refer to Publication 970 on the irs.gov website for how to report these amounts.
Box 4 If you registered for winter/spring classes in November/December that were already reported as part of Box 2 but then withdrew from winter/spring classes after December 31, these changesmay be reported in Box 4 Adjustments to Prior year on the next year’s 1098-T.
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 9Checked if a graduate student.
Why didn’t I receive a 1098-T form?
- Enrollment – did not get academic credit for course
- You are not enrolled at least half-time and you are not in a degree seeking program.
- Paid by Fin Aid – A 1098-T form will only be produced if there is activity (posted billed tuition Box 2 and/or posted scholarships/grants Box 5) on an account during the calendar year January1 to December 31. Note: A form will not be produced if posted scholarships and/or grants are more than the posted billed tuitioncharges.
- 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)?
Fitchburg 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 requestand the information will be forwarded to the IRS. You should refer to Publication 970 on the 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 withthe University.
If you need to update your SSN or TIN with the University,please complete a W-9S form) and return to the Registrar’s Office by faxing to: 978-665-3559 or mailing the form to Fitchburg State University; Attn: Registrar, 160 Pearl St., Fitchburg, MA 01420. Do not email the form to us.
IRS web site for more information: 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 or 1040A.
Publication 17 "Tax Guide for Individuals".