1098-T Frequently Asked Questions

By federal law, 1098-T forms must be issued by Jan. 31. The forms are mailed to the student's permanent address on file in SiS as of midnight December 31.

Students can access an on-line version via SiS Student Self Service.

Payments Received for Qualified Tuition and Related Expenses - This box reports the total amount of payments received for qualified tuition and related expenses from all sources during the calendar year. The amount reported is the total amount of payments received less any reimbursements or refunds made during the calendar year that relate to the payments received for qualified tuition and related expenses during the same calendar year. The amount reported is not reduced by scholarships and grants reported in box 5.

The following are not qualified tuition and related expenses:

• Any course or other education involving sports, games, or hobbies, unless the course or other education is part of the student's degree program or is taken to acquire or improve job skills.
• Room, board, medical insurance (including student health fees), transportation, and similar personal, living or family expenses.

To determine the transactions used to compute Box 1:

• Log into your SiS Student Self Service
• Go to Student Center
• Scroll to the "Finance and Financial Aid" Section
• Click on the 1098-T
• Scroll past the online version of the form to the very end where you will find all payments received during the calendar year.

The payer must refer to their own payment documents such as a check receipt.

Prior to the release of the IRS 2019 1098-T instructions, schools were able to report either amounts actually paid or received in Box 1 or amounts billed in Box 2 (but not in both). The IRS issued new guidance that requires schools to use only Box 1.

Institutions may no longer continue to report amounts billed in Box 2 for tax year 2018 (forms filed in 2019) and beyond.

Adjustments Made for a Prior Year - Box 4 reports the reimbursements or refunds of qualified tuition and related expenses made in 2018 that relate to payments received that were reported for any prior year after 2002.

Scholarships or Grants - This box reports the total of all scholarships or grants administered and processed by the eligible educational institution.

Scholarships and grants generally include all payments received from third parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defense, civic and religious organizations and nonprofit entities.

The amount of scholarships or grants for the calendar year (including those not reported by the institution) may reduce the amount of the education credit you claim for the year.

To determine the transactions used to compute Box 5:

• Log into your SiS Student Self Service
• Go to Student Center
• Scroll to the "Finance and Financial Aid" section
• Click on the 1098-T
• Scroll down to the "Non Reimbursable Fin Aid" section. All transactions used to compute Box 5 will be listed there.

Adjustments to Scholarships or Grants for a Prior Year - This amount may affect the amount of any allowable tuition and fees deduction or education credit that you claimed for the prior year.

To determine the transactions used to compute Box 6:

• Log into your SiS Student Self Service
• Go to Student Center
• Scroll to the "Finance and Financial Aid" section
• Click on the 1098-T
• Scroll down to the "Prior Year Fin Aid Adjustment" section. All transactions used to compute Box 6 will be listed there.

Amounts for an Academic Period Beginning in January through March of the next calendar year - This box is checked if any payments received for qualified tuition and related expenses reported for current calendar year relate to an academic period that begins in January through March of the following calendar year.

We no longer charge in one calendar year for a future calendar year start date.

Check if at least half-time Student - If the student was at least a half-time student during any academic period that began during the calendar year, this box must be checked.

• A half-time student is a student enrolled for at least half the full-time academic workload for the course of study the student is pursuing.
• The institution's standard for a half-time student workload must equal or exceed the standards established by the Department of Education under the Higher Education Act and set forth in 34 C.F.R section 674.2(b).

No. You will need the form to complete your tax return if you wish to determine if you are eligible for an education tax credit.

The university cannot send or fax your 1098-T form.

The fastest way to obtain your 1098-T information is to visit your SiS Student Self Service and print a copy of the online version and send/fax to your parents or to your tax professional.

The fastest way to obtain your 1098-T information is to visit your SiS Student Self Service and print a copy of the online version by selecting the appropriate calendar year.

There are several possibilities:

Your qualified tuition and related expenses were entirely waived or paid with scholarships, governmentatl and or private intities such as the Department of Veterans Affairs, the Department of Defense, civic and religious organizations, and non-profit entities.

You did not have a valid permanent address on file in SiS as of midnight on December 31. To update your address:

• Log into your SiS Student Self Service
• Update your Personal Portfolio

You do not have a valid SSN or TIN on file with the university. To update your SSN or TIN:

• Go to The Solution Center>Forms>Student Financial Services
• Complete and submit either 
  • Student Taxpayer Identification Number Request Form (pdf)
  • Student Taxpayer Identification Number Request Form (electronic)
  • Important Note: Students must use a UMass Lowell email address. Other email addresses will not be accepted.

You are classified as a non-resident alien.

• Consult a Professional Tax Preparer
• Consult with the IRS website

• The University cannot assist you with preparing your tax return or provide any tax advice.
• Please consult with a professional tax advisor or go to the Internal Revenue Service (IRS) website for questions regarding educational tax benefits.

If you need further information on the descriptions of the box numbers see Internal Revenue Service (IRS) Specific Instructions webpage.

If you still have questions or concerns regarding your 1098-T, please contact The Solution Center, by email: TSC@uml.edu or by phone, 978-934-2000.