Form 1098-T Frequently Asked Questions
What is Form 1098-T?
Form 1098-T, Tuitition Statement, is an information return that colleges and universities must provide to their students each year. Form 1098-T reports the payments received by the school for a student's qualified tuition and expenses, as well as the students total scholarships and grants (collectively "gift aid"). The information from Form 1098-T is used by the student when filing their tax returns to determine their eligibility for various tax credits and deductions, including but not limited to the American opportunity tax credit (AOTC) and lifetime learning credit (LLC).
Form 1098-T, Tuitition Statement, is an information return that colleges and universities must provide to their students each year. Form 1098-T reports the payments received by the school for a student's qualified tuition and expenses, as well as the students total scholarships and grants (collectively "gift aid"). The information from Form 1098-T is used by the student when filing their tax returns to determine their eligibility for various tax credits and deductions, including but not limited to the American opportunity tax credit (AOTC) and lifetime learning credit (LLC).
When will my Form 1098-T be available?
For current students, Form 1098-T will be available online through the
WVU Portal no later than the Internal Revenue Service (IRS) deadline of January
31st. You must be in the Student view on the WVU Portal (not the employee view)
to see the Form 1098-T access prompts.
Please see Form 1098-T Access Information for detailed instructions.
For former students, Form 1098-T will be available online through the Educational Computer Systems, Inc. (ECSI) website. Students accessing their Form 1098-T through ECSI will need to provide their Zip Code as listed in the WVU student information system (STAR).
For students that have not consented to electronic only delivery, Forms 1098-T will be physically mailed to the student's home address as listed in STAR with a postmark date no later than the IRS deadline of January 31st. The information reported on Form 1098-T will also be sent to the IRS.
Forms 1098-T will be issued for all students at the same time. A Form 1098-T cannot be issued for an individual student prior to issuing the Forms for other students.
How do I update my address for Form 1098-T mailing purposes?
Students can submit an address update request using the Personal Information Change Form. Students should update their address no later than December 31st. Address updates submitted after December 31st may not be processed in time for 1098-T mailing.
What amounts are reported on Form 1098-T?
Form 1098-T reports qualified tuition and expenses as well as gift aid applied to a student's account during the calendar year (even if the amounts are applied for an academic term in a different year; for example, amounts applied in calendar year 2022 for the Spring 2023 semester will be reported on the student's Form 1098-T for calendar year 2022).
What are qualified expenses?
Qualified expenses for education tax credits are defined by the IRS as "amounts paid for tuition, fees, and other related expense[s] ... that are required for enrollment or attendance at an eligible academic institution." Amounts paid for the following are considered qualified expenses for Form 1098-T purposes:
- University tuition,
- College tuition,
- Lab fees, and
- Miscellaneous fees.
Any amounts paid for room and board, transportation, health insurance, medical
expenses, and student fees (including university fees) do not meet the IRS
definition of a qualified expense and therefore are not including in Box 1
of Form 1098-T.
I think the information reported on my Form 1098-T are incorrect.
If you believe that the dollar amounts or other information on your Form 1098-T are incorrect, please contact Tax Services for assistance. You should clearly state what information you believe is incorrect and why you believe it is incorrect. Tax Services will then review the information and determine if a correction is required.
It is later than January 31st, I have not received my Form 1098-T in the mail, and it is not available online on the WVU Portal.
WVU is not required to issue Form 1098-T to individuals in the following categories even if the individual receives gift aid:
- International students with a tax status of nonresident alien;
- International students that do not have a U.S. Social Security number;
- Individuals whose qualified tuition and related expenses are waived and whose calculations net to zero;
- Individuals who are not enrolled or who are enrolled in noncredit courses; and
- Individuals whose qualified tuition and related expenses are covered by a formal billing arrangement.
If you are not in any of the categories listed above and would like to request
a Form 1098-T, please
contact Tax Services.
Please be aware that you may be required to report income you receive from WVU or income from external sources that is paid through WVU, even if WVU is not required to report the income on Form 1098-T or other U.S. tax forms. For questions regarding if income you received should be reported on your U.S. income tax return, you should consult a professional tax advisor or consultant.