Student Financial Services

IRS Form 1098-T FAQs

Student Financial Services produces a 1098-T form for all students who had qualified tuition and other related educational expenses during the previous calendar year. To access the 1098-T Tax Form, sign into OPUS and from the Student homepage, select the Financial Account tile > View 1098-T Tax Data. The forms are provided online via OPUS self-service as well as mailed to those students who have not yet opted-out of receiving a paper copy. Emory University does not offer personal tax advice. Nothing on this website shall be construed as the offering of tax advice. Emory University recommends seeking professional tax counsel whenever necessary or refer to IRS Publication 970.

IMPORTANT IRS Regulatory Changes for 1098-T Reporting

*NEW* for 2018 1098-T Reporting: Beginning with tax year 2018, IRS regulations require all Universities to report Box 1 – Payments received for qualified tuition and related expenses for calendar year 2018. Box 2 is no longer allowed.

2017 1098-T Reporting: Emory University reported Box 2 – Amounts billed for qualified tuition and related educational expenses for calendar year 2017. This is the same reporting method as prior years.



Table of Contents:

What is the 1098-T form?
Why did I receive a 1098-T form?
What am I supposed to do with it?
Did you send a copy of this form to the IRS?
Why is Box 2 left blank?
Click here for more 1098-T FAQs
Click here to find out how to access your 1098-T statement
Click here for information on 1098-E Student Loan Interest Statement


What is the 1098-T form?
The 1098-T form is used by eligible educational institutions to report information about their students to the IRS as required by the Taxpayer Relief Act of 1997. Eligible educational institutions are required to submit the student’s name, address, and taxpayer’s identification number (TIN), enrollment and academic status. This form is informational only. It serves to alert students they may be eligible for federal income tax education credits. It should not be considered as tax opinion or advice. Claiming education tax benefits is a voluntary decision for those who may qualify.

Why did I receive a 1098-T form?
As required by IRS regulations, Emory University makes available in January each year, an IRS form 1098-T to all students who had qualified tuition and other related educational expenses during the previous calendar year.

What am I supposed to do with it?
The 1098-T form is informational only and should not be considered as tax opinion or advice. It serves to alert students they may be eligible for federal income tax education credits. A taxpayer does not file the 1098-T form with his or her tax return. Receipt of the 1098-T form does not indicate eligibility for the tax credit. To determine the amount of qualified tuition and fees paid, and the amount of scholarships and grants received, a taxpayer should use his or her own financial records.

Did you send a copy of this form to the IRS?
Yes. Section 6050S of the Internal Revenue Code, as enacted by the Taxpayer Relief Act of 1997, requires institutions to file information returns to assist taxpayers and the Internal Revenue Service in determining eligibility for the education tax credits.

Why is Box 2 left blank?
Beginning with tax year 2018, IRS regulations require that all Universities report in Box 1 the amount of payments received for qualified tuition and related expenses (QTRE) during the year. Box 2 is no longer allowed.

What are qualified educational expenses?
IRS regulations define qualified tuition and related expenses (QTRE) as fees required to be paid to the institution as a condition of the students' enrollment or attendance.

Qualified tuition and related expenses do not include the following types of expenses:
  • Room and board
  • Transportation
  • Insurance premiums or medical expenses
  • Other personal, living or family expenses

Is my financial aid reported on the 1098-T form?
Scholarships and grants are reported in Box 5 on the 1098-T form. Payments from any source including loans and scholarships are reported in Box 1 up to the amount of qualified tuition and related expenses (QTRE).

How do I access or get a reprint of my 1098-T form?
If a 1098-T form was generated for you, then you can view and access it in OPUS. Click on the Financial Account tile and then “View 1098-T Tax Data” on the left menu.

Why can I only see 2 years of the 1098-T form in OPUS?
For security reasons, only the last 2 years of the 1098-T form will be made available in OPUS if one was generated for you. Contact our office at student.financials@emory.edu if earlier years are needed.

How can I get an itemized listing of my financial activity that is on my 1098-T form?
An itemized listing of the payments for qualified tuition and related expenses (QTRE) and scholarships/grants can be found by clicking on the “Year Details” link within the View 1098-T Tax Data link in OPUS.

Can my Guest user access the 1098-T form in OPUS?
If you have set up a Guest Access account for an authorized user, the Guest can only access the 1098-T details page and not the actual 1098-T form itself. If a Guest wants a printed copy of the 1098-T form, you will need to print the 1098-T form for the Guest.

How do I choose to stop receiving a printed copy of my 1098-T form by US mail?
You have the option to GO GREEN and consent to receive the 1098-T form electronically only. If you would like to opt-out of receiving your 1098-T form by US mail, please give your consent by logging into OPUS. Click on the Financial Account tile. Select the “View 1098-T Tax Data” link on the left menu and then click on the Grant Consent button. Note: Consent must be given prior to January before the 1098-T forms are generated in mid-January. Should you decide later that you would like to revoke this consent to receive your 1098-T form by US mail, contact our office at student.financials@emory.edu.

Where can I find more information regarding the tax credits and deduction for qualified higher education expenses?
For information about eligibility and filing for credits/deductions, visit the Internal Revenue Service’s  website.

What is included in Box 1 of the 1098-T form?
Beginning with tax year 2018, Emory University will report payments received for qualified tuition and related expenses (QTRE) amounts paid during the year.

Amounts paid to a student account for housing, meal plans, parking, health insurance, or other non-required fees will not be included in the Box 1 amount.

What is included in Box 2 of the 1098-T form?
For tax year 2017 and prior years, this box contained the sum of all tuition and fees billed to a student’s account, less any amounts by which tuition was reduced due to a reduction in course load or withdrawal. Decreases in amounts due on a student’s account due to scholarship payments, student payments or other payments were not included in Box 2. Amounts billed to a student account for housing, meal plans, parking, health insurance, or other non-required fees were not included in the Box 2 amount.

Beginning with tax year 2018, IRS regulations require that all Universities report in Box 1 the amount of qualified tuition and related expenses paid during the year. Box 2 is no longer allowed.

Why were my payments made in November/December 2017 for Spring 2018 qualified tuition and related expenses not included on the 2018 1098-T form?
Payments made for Spring 2018 in November and/or December 2017 for qualified tuition and related expenses (QTRE) will not be reported on the 2018 1098-T form because the date of the payment falls outside the date parameters allowed by the IRS. Federal regulations required all schools by 2018 tax year to start reporting only payment activity between 1/01 and 12/31 of the related tax year to be recorded on the 1098-T. Taxpayers should be able to use their own financial records and/or detail from their student account to substantiate their claim. The student/taxpayer can only make a claim in the year in which they made the payment.

What is included in Box 3 of the 1098-T form?
Beginning with tax year 2018, Emory University changed its current method of reporting from the previous year. IRS regulations require that all Universities report in Box 1 the amount of qualified tuition and related expenses (QTRE) paid during the year. Box 2 is no longer allowed.

What is included in Box 5 of the 1098-T form?
This box contains the sum of all scholarships or grants Emory University administered and processed to the student’s account during the calendar year. Scholarships or grants that pay for tuition (qualified scholarships) as well as for housing, books, and other expenses (non-qualified scholarships) will be included in this amount. Payments received from third parties and VA Benefits that are applied to the student account for educational expenses are included in this box.

What is included in Box 6 of the 1098-T form?
Decreases or refunds of scholarship amounts related to scholarships reported in a previous year are included in this box. This amount is reported as a positive number per IRS requirements. However, it is actually a decrease to the amount that was reported on a prior year 1098-T.

What is included in Box 7 of the 1098-T form?
This box will be checked if the amount reported in Box 1 includes payments received on qualified tuition and related expenses to a student account in the current year for a semester beginning between January and March of the next calendar year.

What is included in Box 8 of the 1098-T form?
A check in this box indicates that you are or have been enrolled at Emory University at least half-time for at least one semester during the calendar year.

What is included in Box 9 of the 1098-T form?
This box will be checked if you are a student enrolled in a program leading to a graduate-level degree.

What is included in Box 10 of the 1098-T form?
This box is not used by Emory University, so it will be blank. It shows the total amount of reimbursements or refunds of qualified tuition and related expenses made by an insurer.

Questions or Concerns? Please refer to:
You may also want to consider viewing the following websites for more detailed information:
http://www.irs.gov (type 1098-T in search box)
IRS Publication 970, "Tax Benefits for Education"

Student Financial Services Email: student.financials@emory.edu Phone: (404) 727-6095
Emory University is unable to provide individual tax advice. Please contact your tax advisor.

What is the 1098-E?
The 1098-E is a student loan interest statement provided by our student loan servicer, Heartland ECSI. This form is completely separate from the Form 1098-T and is provided to all students who have paid student loan interest.

If you did not receive this form, you may request/print a duplicate 1098-E form at Heartland ECSI. Select the Borrower menu and follow the instructions. You will need to know your ECSI Id and Pin that has been provided to you as a borrower in repayment.