IRS Form 1098-T Frequently Asked Questions

The 1098-T form shows the amount of tuition and fees paid directly to the college during the calendar year. Please refer to the IRS Publication 970 or IRS Publication 5197 for more information on education tax credits.

When is the form available?

1098-T forms will be available by January 31.

Who is eligible to receive a 1098-T form?

A form will be generated and sent to the student if:

• You, your dependent or a third party paid qualified education expenses* for higher education, and
• The student was enrolled at an eligible educational institution, and
• That eligible student is yourself, your spouse or a dependent you list on your tax return.

Who is NOT eligible to receive a 1098-T form?

• International students unless they provide a TIN/SSN and plan to file taxes.
• Students enrolled in non-credit courses.
• The amount paid for qualified tuition and related expenses* in the calendar year were fully paid for on their behalf through financial aid (grants, scholarships, loans, etc.)
• Qualified tuition and related expenses in the calendar year were paid in full or through a third party such as their employer or a government agency (Dept. of Veteran Affairs, Labor and Industries, etc.)
• No qualified tuition or related expenses were paid for in the calendar year.

How to obtain your 1098-T

Students can choose to receive their 1098-T form electronically by visiting https://www.tsc1099.com/Login1098.aspx

Tab Service Company also will mail paper copies to your address on file with Rivier University.

How do I know if I am eligible for an education tax credit?

You can use the Interactive Tax Assistant tool on the IRS website to see if you can claim a credit on your taxes. For additional assistance, please consult with your tax advisor or contact the IRS. The college cannot determine your eligibility for a credit nor help with the calculation of the credit amount.

• There is no need to attach Form 1098-T to your tax return.
• 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.

*Please note that “related expenses” do not include charges for room, board, insurance, health fees, transportation or similar expenses.

What does each box on Form 1098-T report?

• Box 1 reports amounts paid for Rivier University Qualified Tuition and Fees during the calendar year. Box 1 may include payments made in the current calendar year for courses to be held during the upcoming calendar year (e.g., tuition paid in December 2023 for spring semester 2024 will be reported in Box 1 of Form 1098-T issued for calendar year 2023).
• Box 4 is for adjustments made for a prior year such as QTRE payments and/or reductions in charges for QTRE that relate to amounts billed from a prior year. For example, if you paid Spring semester classes in December and withdrew from classes in January which resulted in a refund, Box 4 reports the decrease in paid tuition due to the withdrawal. The amount reported in Box 4 for adjustments to qualified tuition and related expenses may reduce any allowable education credit you may claim for the prior year. See IRS Form 8863 or IRS Publication 970 for more information.
• Box 5 reports scholarships and grants disbursed during the calendar year. This amount includes all payments designated as scholarships and grants, as well as all payments by third parties (i.e., government, private, civic, religious, and/or nonprofit grants) to offset the cost of attendance. It DOES NOT include Student loans, for example subsidized, unsubsidized, PLUS, and alternative loans or work study
• Box 6 is for adjustments to scholarships or grants from a prior year.

Box 1 of my Form 1098-T does not equal the amount I paid for tuition during the year. Is this a mistake?

No – Box 1 reports amounts paid for QTRE during the calendar year (January to December of the previous year), as opposed to the academic year (September of the prior year to May of the current year). The form does not take into account that tuition bills may be due in a different calendar year than the term dates. For example, tuition for the spring term is typically billed in November, so a student may have paid tuition for the spring term in December 2022, despite the fact that the classes did not commence until January 2023.