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Tax Information

IRS Form 1098-T - Tuition Statement

IRS Form 1098-T Tuition Statement is an information form filed with the Internal Revenue Service by the University of Pittsburgh. The form is issued each January for the previous tax year (January 1 to December 31). Among other things, it provides:

  1. In Box 1, the amount of Qualified Tuition and Related Expenses (QTRE) paid on the student account during the tax year.
  2. In Box 5, the amount of Scholarships and Grants posted to the student account during the tax year.

You, or the person who may claim you as a dependent on their federal tax return, may be able to claim an education tax credit or deduction on Form 1040 or 1040A for QTRE paid during the year. Receiving Form 1098-T does not guarantee that you qualify to claim an education tax credit or deduction.

Please note, University of Pittsburgh staff can only answer questions related to how Form 1098-T was prepared. Each taxpayer should refer to IRS Publication 970 or consult with a professional tax advisor for explanations relating to the eligibility requirements for education tax credits and deductions. Online resources to assist you are included at the bottom of this webpage.

Keep in mind that IRS Form 1098-T is an informational form, but your documentation is the most important information you can use to support a claim for a federal tax credit or deduction! Students and Authorized Users can generate their own Account Activity Report in PittPAY. For tax purposes, print your activity for January 1 to December 31:

  • Log into PittPAY using the appropriate login button at the top of this website.
  • Select the Account Activity tab
  • In the Generate Activity Report box, enter the dates or academic terms you want, then select “Generate Activity Statement.”

When will I receive my Form 1098-T?

You can access the form from our secure website or use the 1098-T Quick Link on the Account Summary tab in PittPAY.

Box 1 Qualified Tuition and Related Expenses (QTRE) Paid

The IRS defines the educational expenses that are considered “qualified tuition and related expenses,” or QTRE, for purposes of claiming a tax credit or deduction. The amount of QTRE paid on the student account includes payments from any source, for example:

  • Payments made by cash, check, electronic echeck, or credit/debit card.
  • Payments made from federal or private educational loans posted to the student account.
  • Payments made with scholarships or grants from any source posted to the account, unless the award was specifically intended to pay a non-qualified charge.
  • Payments from 529 and College Savings Plans.

The date a payment is applied to a qualified charge is what matters for Box 1, not the date that charges are posted to the student account. Payments that apply to qualified charges during the tax year are included in Box 1. Payments that apply to non-qualified charges are excluded from Box 1.  With very few exceptions, we have made sure that payments apply to qualified charges first, unless we are instructed to apply the payment to something else, like room or meal plan charges. (This is true of some grants and scholarships that Pitt students receive). After we have used up payments to be applied to qualified charges (QTRE), we apply them to non-qualified charges (non-QTRE).

At the University of Pittsburgh, items that are included or excluded from QTRE are as follows:

QTRE payments, included in Box 1 Non-QTRE payments, excluded from Box 1
  • Tuition
  • Specific mandatory fees at the Pittsburgh and Regional Campuses
    • Student Activity Fee
    • Computing & Network Service Fee
    • Student Facility Fee
    • Student Recreation Fee
    • Student Center Fee
    • Athletic Fee
  • International Services Fee
  • Course Materials
  • Course and program fees that are required as part of a degree seeking program, if they do not cover the cost of travel or living expenses.
  • Housing and Meal Plan charges
  • Fees that cover travel or personal living or family expenses
  • Transportation Fee
  • Student Health or Wellness Fees
  • Student Health or Disability Insurance Premiums
  • Professional Liability Insurance fees
  • Application Fees
  • PittPAY Payment Plan Fees
  • Late Fees and Collection Costs
  • Late Registration and Add/Drop Fees
  • Orientation Fees
  • Transcript Fees
  • Parking Fees and Fines
  • Library Charges and Fines
Are expenses for books considered QTRE?
Box 1 includes payments made in PittPAY from Jan 1 through Dec 31 for books and electronic course materials. These count as qualified expenses for the American Opportunity Tax Credit but might not count as qualified expenses for the Lifetime Learning Credit. Check with your tax advisor and/or IRS Publication 970 for more information.

Box 5, Scholarships or Grants

Box 5 identifies the total scholarships or grants posted to your student account during the calendar year. In compliance with IRS regulations, the value you will see in Box 5 will be the sum of ALL grants and scholarships, even those that pay charges that are not QTRE.

Box 5 includes, because they are scholarship or grants: Box 5 excludes, because they are not scholarship or grants
  • Federal Pell, SEOG, and other grants.
  • State grants.
  • Scholarships that cover the cost of attendance, including the cost of tuition, housing, and meal plans.
  • Scholarship checks received on behalf of the student from outside organizations such as civic and religious organizations, nonprofit entities, employers, and others.
  • Veterans’ benefits where the VA makes payment directly to the institution.
  • Payments from third-party sponsors.
  • Loans, including Direct Subsidized, Unsubsidized, and PLUS Loans, private/alternative loans, institutional loans, and Health Profession loans.
  • Work study awards, since this is earned income.
  • Veterans’ benefits where the VA makes payment directly to the student.
  • AmeriCorps Education Awards.
  • 529 and College Savings Plan payments.
Education benefits may or may not be included in Box 5:
Education benefits received by Pitt faculty, staff, spouses, domestic partners, and dependent children may be partially or fully taxable. The non-taxable portion (if any) is included in Box 5, Scholarships or Grants. The taxable portion (if any) is excluded from Box 5, but may be included on Form W-2 or other tax form.

Additional Information Provided on the 1098-T

Box 4 includes adjustments to the amount of QTRE that was paid and reported in Box 1 for any prior tax year.

Box 6 includes reductions to the amount of scholarships or grants that were reported in Box 5 for any prior year.

Box 7, if checked, indicates that Box 1 includes payments received for QTRE for an academic period that begins in January through March of the next calendar year. For example, if you paid for spring 2019 QTRE during November 2018 or December 2018, this box will be checked.

Box 8 shows whether you are considered to be carrying at least one-half the normal full-time workload for your course of study for at least one academic period during the calendar year.

Box 9 shows whether you are considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential.

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, for eligible international students, the Individual Taxpayer Identification Number (ITIN). 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 the form without it. The IRS may fine the taxpayer if a 1098-T is issued without the student’s SSN or ITIN.

Information is missing or incorrect on my 1098-T. Can I have a new one?

The SSN or ITIN and the address on the 1098-T were obtained from information provided by the student to the University of Pittsburgh. The address on the form is irrelevant for IRS income tax filing purposes. If your address is incorrect, there's no need to request a corrected 1098-T.  However, the single most important information is your SSN or ITIN and it must be correct. If it is blank or incorrect, follow these instructions to have your SSN or ITIN updated in the student system, so the University can issue you a corrected Form 1098-T.

How to Update Form 1098-T with SSN

To get an updated 1098-T so it includes your SSN, follow these instructions. Note, these steps do not apply to students with an ITIN instead of an SSN.

  1. Go to my.pitt.edu and sign into Highpoint CX with your student username and password.
  2. In Highpoint CX, navigate to My Profile on the left.
  3. Click SSN Update.
  4. Enter your SSN and click Save.
  5. Click OK on the confirmation message that your update was successful.
  6. The SSN field will remain active for the rest of the day, so you can correct any mistakes. It will lock the next day. (If a correction is needed after that, follow the “Social Security Number Correction” instructions on the Registrar’s website for Personal Information Updates.)

  7. The next day, contact the Student Payment Center at 412-624-7520 or payments@pitt.edu. Include:
     - Your seven-digit student ID and name
     - A note that your SSN or ITIN has been updated and you need a new 1098-T.
     - The Student Payment Center will let you know when you may access the new form online.

  8. The Student Payment Center will email you back to let you know when you can access the new form online in PittPAY. Most requests are completed by the next business day.

How to Update Form 1098-T with ITIN

To get an updated 1098-T so it includes your Individual Taxpayer Identification Number (ITIN), follow these instructions. Note, these steps do not apply to students with a social security number.

  1. Download IRS Form W-9S.
  2. Complete Part I:
     -      Legibly print your first and last name and 7-digit student ID
     -      Enter your home address
     -      Enter your ITIN in the Taxpayer Identification field
  3. Part II – leave blank. No signature is required.
  4. Part III –Legibly print your University of Pittsburgh email address
  5. Mail, fax, or hand-deliver the completed form to the Office of the Registrar at your campus. For security reasons, do not send the form by email.
  6. Allow approximately one week for the Office of the Registrar to receive your form and update it in the student system. To see when your SSN or ITIN has been updated, go to pitt.edu and click the Student Center task.  Then, from the Main Menu, choose Self Service > Student Center.  Next, find the “Personal Information” section, then select “Demographic Data.”
  7. Once your SSN or ITIN has been updated, contact the Student Payment Center at 412-624-7520 or payments@pitt.edu. Include:
     -     Your seven-digit student ID and name
     -     A note that your ITIN has been added to the student system and you need a new 1098-T.
  8. The Student Payment Center will let you know when you may access the 1098-T, with your ITIN  included, in PittPAY.

 

I am not a U.S. Citizen. What does IRS Form 1098-T mean to me?

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, we provide form 1098-T to international students who have a valid ITIN or SSN in our student system. For more information, view IRS Publication 519, U.S. Tax Guide for Aliens.

Why didn’t I receive a 1098-T?

Possible explanations are:

  • The amount of QTRE paid during the tax year from January 1 to December 31 was zero. For example, you were enrolled for the spring term that begins in January 2019, but you paid your tuition and fees for the term in November 2018 or December 2018.
  • You paid your tuition and fees during the calendar year, but dropped all your classes during the same calendar year. All your charges were reversed and your money was returned to you. You will not receive a 1098-T form.

Taxpayer Resources

Contact the IRS at www.irs.gov or 1-800-829-1040, or consult with a professional tax preparer or advisor. The following online resources may also be helpful:

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.”