1098-T

The 1098-T reports information on what you paid for Qualified Tuition and Related Expenses (QTRE) at a college or university. All colleges and universities are required by the Internal Revenue Service to provide you with this information. It serves to alert students that they may be eligible for federal income tax education credits such as the Lifetime Learning Credit and the American Opportunity Credit as part of their federal income tax return. IRS Publication 970, "Tax Benefits for Higher Education," as well as Chapter 35 of IRS Publication 17 (Your Federal Income Tax Guide for Individuals), provide additional information on these credits. 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 1098-T contains a combination of student personal data, such as name, address, Social Security Number (SSN), and enrollment data (graduate/undergraduate, half-time status, etc.). The IRS will use this data to help determine who is eligible for the education tax credits.

Qualified Tuition and Related Expenses (QTRE) are tuition, fees, and course materials required for a student
to be enrolled at or attend an eligible educational institution. Amounts paid for any course
involving sports, games, or hobbies (unless part of your degree program or taken to acquire or
improve job skills) are not eligible.

UNT provides a 1098-T form for all students who made payments for Qualified Tuition and Related Expenses (QTRE) during the prior tax year (January 1 - December 31).  If you plan to file a tax return with the IRS, the dollar amounts reported on your 1098-T form may assit you in completing IRS Form 8863 if you plan to claim education tax credits on your tax return. 

If you do not plan to file a tax return within the U.S., no additional action is required after receiving the 1098-T form.

The IRS considers housing/meal plan charges, transportation charges and medical charges to be
Non-Qualified Expenses. This would cover parking fees, health insurance and medical service fees as
well as some miscellaneous fees. Non-Qualified Expenses will not be included in Box 1 on the 1098-T even if they were paid during the calendar year. 

See Pub. 970 at https://www.irs.gov/pub/irs-pdf/p970.pdf. This
will explain the details of claiming the tax credits (e.g. who is eligible, charges that are eligible or
ineligible) and your responsibilities in the process.

• Payments for non-qualified expenses will not appear in Box 1. See above for examples of non-qualified expenses. 
• Payments that occurred in 2023 for Spring 2024 sessions will be included on the 2023 1098-T.  Box 1 only includes payments for Qualified Tuition and Related Expenses (QTRE) that were made during the calendar year that is listed on the 1098-T form.
• Payments from other sources (e.g. scholarships) are included in Box 1 which is over and
  above the amount that you personally paid.

Box 1: Includes payments received during the calendar year for Qualified Tuition and Related Expenses (QTRE). General formula: Payments made for QTRE + Financial Aid (all types, including loans) – Refunds – Non-Qualified Expenses.

Box 2: No longer used by the IRS. This box always be blank as UNT only reports payments received for QTRE (Box 1).

Box 3: Blank. Reserved for future use by the IRS.

Box 4: Adjustments made in the calendar year reported on the 1098-T for prior calendar year(s).

Box 5: Scholarships, grants, third-party payments, tuition benefit programs (most cases). Excludes direct payments received through a 529 plan.

Box 6: Adjustments made to a prior year’s scholarships or grants (if applicable).

Box 7: If this box is checked, the amount reported in Box 1 is for an academic term/session that begins in January, February, or March of the following calendar year.

Box 8: This box is checked if the student was enrolled half-time or greater during the calendar year reported on the 1098-T form.

Box 9: This box is checked if the student was enrolled as a graduate student during the calendar year reported on the 1098-T form.

IRS Form W-9S, Request for Student's Taxpayer Identification Number and Certification, is used by educational institutions to request the taxpayer identification number of students for whom the institution must report 1098-T Tuition Statement information to the Internal Revenue Service. This form allows students to provide their correct Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to UNT for 1098-T purposes.

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the Internal Revenue Service (IRS). The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but do not have, and are not eligible to obtain, a social security number (SSN) from the Social Security Administration. ITINs are issued regardless of immigration status because resident and nonresident aliens may have U.S. tax returns and payment responsibilities under the Internal Revenue Code.

If a student was enrolled in credit-based courses, made payments during the tax year that are reportable on a 1098-T, and has a missing or invalid SSN or ITIN on their student account, they will receive a Request for Taxpayer Identification Number (W-9S).

Section 6109 of the Internal Revenue Code requires taxpayers to give their correct social security number (SSN) or individual taxpayer identification number (ITIN) to colleges and universities who must prepare and submit 1098-T forms to students and the IRS. The IRS utilizes a taxpayer identification number matching program to match 1098-T statements issued by the University of North Texas to individual income tax returns when students or parents claim education credits on their tax returns. If you plan to claim education credits on your tax return, we recommend providing UNT with your SSN or ITIN. Ultimately, it is the student's decision whether or not to provide their taxpayer identification number. The University of North Texas will report a student's 1098-T information to the IRS with or without a taxpayer identification number.

Students who receive the Request for Taxpayer Identification Number (W-9S) email can log into myUNT and complete the form via their Tasks tile. Students can also access the form directly from our website: W-9S eForm.