Each January, the University of Pittsburgh furnishes IRS Forms 1098-T, Tuition Statement, and IRS Form 1098-E, Student Loan Interest to eligible students.
IRS Form 1098-T
Form 1098-T helps taxpayers determine if they qualify for a federal tax credit or deduction because they are paying education costs. Receiving the form does not guarantee you are eligible for a tax credit or deduction. The IRS’s Information Center provides helpful explanations of federal tax benefits for education programs. Their Interactive Tax Assistant can assist you in determining eligibility for a tax credit or deduction.
Students can access Form 1098-T from the University’s service provider at Heartland ECSI. Students can also use that site to consent to electronic delivery of the form so they receive it each year well in advance of students who choose to wait for the paper form to be mailed to their home address.
Taxpayer Identification Number: SSN & ITIN
When we issue Form 1098-T, we are required by federal regulation to include the student’s Social Security Number (SSN) or Individual Taxpayer ID Number (ITIN), in the case of eligible International students. If this information is not available in the University’s student system, regulations require us to annually request that the student provide this information. If the student is eligible to receive a Form 1098-T but has not provided the University with the SSN or ITIN, we are required to issue a form without it. The IRS may fine the taxpayer if a 1098-T is issued without the student’s SSN or ITIN.
Overview of Form 1098-T Tuition Statement
On Form 1098-T, the University is required to report either Amounts Paid in Box 1 OR Amounts Billed in Box 2 for qualified tuition and related expenses (as defined by the IRS). The University reports amounts billed to you during the calendar year in Box 2, so Box 1 is intentionally left blank. Qualified tuition and related expenses are sometimes referred to as qualified education expenses, although the terms are not always interchangeable. The following charges are included or excluded from the form, as follows:
Qualified Tuition and Related Expenses on IRS Form 1098-T:
- Computer & Network Service Fee
- Activity Fees
- Most course fees
- Application Fees
- Health and Wellness Fees
- Security and Transportation Fees
- Housing and Meal Plan Charges
- Special program fees that cover travel or living expenses
- Late fees & Collection fees
The amount shown in box 2 for qualified tuition and related expenses billed during the calendar year may represent an amount that is different from the amount actually paid during the calendar year, although for many students, the amounts will be the same. Under section 25A of the Internal Revenue Code and the associated regulations, a taxpayer may take a tuition and fee deduction or claim an education tax credit only with respect to qualified tuition and related expenses actually paid during the calendar year. You may not be able to take a tuition and fee deduction or claim an education credit with respect to the entire amount billed and reported in box 2. Please refer to the following forms and publications for further assistance:
Overview of Form 1098-E Student Loan Interest
Students who paid interest on a qualified loan administered by the University of Pittsburgh will receive IRS Form 1098-E in January. The form is issued by our vendor, Heartland ECSI, and can be obtained online at www.heartlandecsi.com. You will need your SSN and password, and the University of Pittsburgh’s school code, which is W2. If you don’t have a Heartland ECSI password, please contact Heartland ECSI at 888-549-3274 for assistance.
More information about the student loan interest deduction can be found on the IRS Information Center under the heading “Deductions.”
Frequently Asked Questions
- The IRS Form 1098-T is an information form filed with the Internal Revenue Service.
- The IRS Form 1098-T that you received reports amounts billed to you for qualified tuition and related expenses, as well as other related information.
- You, or the person who may claim you as a dependent, may be able to take either the tuition and fees deduction or claim an education credit on Form 1040 or 1040A for the qualified tuition and related expenses that were actually paid during the calendar year.
- There is no need to attach Form 1098-T to your tax return.
- There is no IRS requirement that you must claim the tuition and fees deduction or an education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.
The tax rules regarding eligibility for, calculation of, and limitations on the tuition and fee deduction and education tax credits can be complex and each student's tax situation depends upon his/her individual circumstances. The University of Pittsburgh cannot provide personal tax advice. Please contact the IRS for more information at www.irs.gov or 1-800-829-1040, or consult with your tax preparer. The following resources may also be helpful:
The IRS does not require the University of Pittsburgh to file a Form 1098-T for international students who are not US residents for tax purposes. This is because non-resident alien students are generally not eligible for education tax benefits. However, the University cannot definitively determine which international students are residents for tax purposes. Therefore, the University does provide form 1098-T to international students who have a valid ITIN.
For more information, view IRS Publication 519, U.S. Tax Guide for Aliens.
Possible explanations are:
- The amount of qualified tuition and related fees billed during the calendar year was zero. For example, if you attended in the spring term that begins in January, but you were billed for your tuition and fees in November or December of the previous calendar year, the billed amounts would have been included on Form 1098-T in the previous year.
- If you were billed for tuition and fees during the calendar year, but dropped all your classes during the same calendar year, you would not receive a 1098-T form.
Form 1098-E is a Student Loan Interest Statement issued to the IRS and to students who paid interest to the University of Pittsburgh on a student loan.
See the "Student Loan Interest Deduction Worksheet" that accompanies your 1040 or 1040A form, as well as IRS Publication 970, Tax Benefits for Education.