![]() The form is issued each January for the previous tax year (January 1 to December 31). If you are enrolled in a graduate program, you are not eligible for the Hope credit, but you may qualify for the tuition and fees deduction or the lifetime learning credit.īox 10-Will always be blank on any 1098-T form you receive from UT.IRS Form 1098-T Tuition Statement is an information form filed with the Internal Revenue Service by the University of Pittsburgh. ![]() You do not have to meet the workload requirement to qualify for the tuition and fees deduction of the lifetime learning credit.īox 9-Indicates whether you are considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential. ![]() If you are at least a half-time student for at least one academic period that begins during the year, you meet one of the requirements for the Hope Credit. This box is checked.īox 8-Indicates whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at UT. See the IRS Pub 970 for how to report these amounts. This amount may reduce any allowable education credit you can claim for the prior year.īox 7-Will be checked if the amount in Box 1 includes amounts for an academic period beginning January–March of the current calendar yer. (Example: A student was awarded Spring 2023 Scholarships and grants in Fall 2022.)īox 6-The amount of any adjustments made for prior year scholarships, Internal NPEs grants, and fee waivers that were reported on a prior year Form 1098-T. If scholarships or grants for the current year were actually awarded in the previous year, they will appear in Box 5 and Box 1 up to the amount of qualified expenses. See Form 8863 or the IRS Pub 970 for more information.īox 5-Includes the total of all scholarships, grants, internal NPEs and fee waivers administered and processed by the university. This amount may reduce any allowable education credit you may claim for the prior year. *Comprehensive fees (covering tuition, fees, room, board) must be allocated between QTRE/non-QTREīox 3-Shows whether UT changed its method of reporting in the previous calendar year.īox 4-It is the amount of any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. Transportation fees (if providing individual benefit) Other mandatory fees (no personal benefit Student athletics fees (if required, no personal benefit provided) Orientation fees (portion that covers expenses for overnight stays) Malpractice insurance (if required for clinical Health or disability insurance fees (even if required excluded by statute)Įxam fees (for placement, testing out of creditĬourses, or if required for degree program) Tuition or other payments for courses related to sports, games, or hobbies (unless they count toward a degree)īooks, equipment, supplies (if required to beĬourse or program fees (e.g., lab, art, music) Mandatory for enrollment and/or cover personal expenses. Payments for tuition and fees required forĮnrollment, payments to the institution for books and supplies See the chart below for a list of qualified and unqualified expenses. Health fees and counseling fees are not qualified therefore, the full amount of the Program and Services Fee paid will not be reported. Please note the amount in Box 1 will NOT equal to or sum to the charges paid for the previous calendar year because all charges are not considered qualified tuition and related expenses as defined by the Internal Revenue Service. Box 1-The total payments from any source received by an eligible educational institution in the previous year for qualified tuition and related expenses less any reimbursements or refunds made during that year that relate to payments received.
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