Form 1098-T

The IRS Form 1098-T is a tuition statement used by all colleges and universities to report educational expenses in the preceding calendar year to the IRS and most students. If you are a college student paying tuition, you will likely receive a Form 1098-T. The 1098-T is prepared for the student, and only the student can grant parent or guardian access through their MyAccountManager. Learn more about the 1098-T by reviewing our FAQ page or going to the IRS 1098-T web page.

Your Form 1098-T can be accessed electronically through your secure MyAccountManager by completing the “Consent & Agreement” within the MyAccount tab. Electing electronic delivery means sensitive personal information is not mailed and is not subject to mail delivery delays. 1098-T tuition statements are published electronically and mailed by January 31st. 

The IRS requires Form 1098-T to include the student’s taxpayer identification number or Social Security number (TIN/SSN) and a current mailing address. If your TIN/SSN is not on file with Pima, we will contact you to request this information before preparing the annual 1098-T forms. 

Note for international students: The IRS does not require Pima to file Form 1098-T for non-US residents. However, Pima cannot definitively determine which foreign students are residents and is required to provide a 1098-T to resident alien students upon request. Therefore, 1098-T forms are provided to all students who have a reportable transaction, including foreign students who may or may not be eligible for an education tax benefit.

 

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Box 1 displays the amount of Qualified Tuition and Related Expenses (QTRE) you paid during the reporting year. Form 1098-T tuition statements reports payments received up to the cost of qualified eligible tuition expenses charged during the reported calendar year. 

• Box 1 shows the total Payments Received from any source (including financial aid, scholarships, exemptions, and third-party arrangements) for QTRE. This amount is reduced by reimbursements or refunds issued.    
• Box 4 shows an adjustment made for a prior year for QTRE that was reported on a prior year Form 1098-T. 
• Box 5 reports Scholarships or Grants administered and processed. 
• Box 6 shows adjustments to Scholarships or Grants for a prior year. 
• Box 7 will be checked if the amount in Box 1 includes amounts for an academic period beginning January – March of the next reporting year. Example: You register and pay for Spring 2023 classes during 2022.
• Box 8 shows whether you are considered to be carrying at least one-half of the normal full-time workload for your course of study.

See the FAQ page for more information.