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:
- In Box 1, the amount of Qualified Tuition and Related Expenses (QTRE) paid on the student account during the tax year.
- 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:
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|
|Are expenses for books considered QTRE?|
|Whether the cost of books is a qualified expense or not depends on the specific education tax credit or deduction you wish to claim. For this reason, Box 1 does not include amounts paid on your student account for electronic course materials/books. You should consult with your tax advisor to determine if payment for these items should be considered when preparing your income tax returns and determining eligibility for education tax credits or deductions.|
Box 1 Reporting Change Beginning Tax Year 2018
In the past, colleges and universities had the option of reporting QTRE paid in Box 1, or QTRE billed in Box 2.
- For 2017 and prior, Pitt reported QTRE billed in Box 2.
- Beginning with tax year 2018, Pitt reports QTRE paid in Box 1.
This reporting change does not impact what you may be qualified to claim as an education tax credit or deduction. It only impacts how colleges and universities report QTRE on Form 1098-T. All institutions, not just Pitt, must now populate Box 1 because the IRS no longer permits Box 2 reporting.
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 scholarships or grants:||Box 5 excludes, because they are not scholarships or grants:|
|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.
To get an updated Form 1098-T so it includes your Social Security Number (SSN) or Individual Tax Identification Number (ITIN):
- Complete only PART I of IRS Form W-9S at http://www.irs.gov/pub/irs-pdf/fw9s.pdf.
- Print and sign the form, then mail or fax it to the Registrar’s Office for your campus (listed below). The Registrar’s Office will update your SSN or ITIN in the student system. Please allow one week from the time they receive your W-9S for processing.
- Go to my.pitt.edu and log into the “Student Center” to see when your SSN or ITIN has been updated. In the Student Center, choose Self Service > Student Center > find the Personal Information section > select Demographic Data to view your SSN or ITIN.
- Call or email the Student Payment Center at 412-624-7520 or email@example.com. Include in your request:
- Your first and last name
- Seven-digit student ID
- A note that your SSN or ITIN was updated in the student system and you need a new or corrected Form 1098-T.
- After the Student Payment Center has updated your 1098-T, you can access it online according to the instructions they send you.
Contact the Student Payment Center at 412-624-7520 or firstname.lastname@example.org.
Submit Form W-9S to your campus registrar by mail or fax.
For security reasons, please do not send the form by email.
University of Pittsburgh
Office of the University Registrar
G-3 Thackeray Hall
Pittsburgh, PA 15260
University of Pittsburgh at Bradford
Enrollment Services Office, Hangar Building
300 Campus Drive
Bradford, PA 16701
University of Pittsburgh at Greensburg
Office of the Registrar
124 Millstein Library
150 Finoli Drive
Greensburg, PA 15601
University of Pittsburgh at Johnstown
Office of the Registrar
279 Blackington Hall
Johnstown, PA 15904
University of Pittsburgh at Titusville
Office of the Registrar
504 East Main St.
Titusville, PA 16354
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.
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.”