1098-T Frequently Asked Questions (FAQ)

The IRS Form 1098-T is issued to all students with qualified tuition and fees paid during the calendar year in question with certain exceptions as listed in FAQ #5 below. The form is mailed to the student's mailing address during the last week in January and is also available on the web. Supplemental information is also provided to help students and parents claim the tax credits.

Resources

The University cannot provide assistance regarding your eligibility or the calculation of the credit. The following web sites have additional information that may be useful.


  1. How do I obtain my 1098-T form?

  2. Where can I see supplemental detail for the amounts reported on my 1098-T?

  3. What is the Hope Scholarship & Lifetime Learning Credits and Student Loan Interest Deduction?

  4. Why did I receive a 1098-T tax form? Am I eligible to claim the tax credit?

  5. When and where will the 1098-T be mailed?

  6. Why haven't I received my 1098-T form?

  7. Does the 1098-T form have to be attached to my tax return?

  8. The Social Security Number (SSN) on the 1098-T is wrong. How can I get it corrected?

  9. I am a parent of a UTSA student, how do I request a copy of my child's 1098-T or any other payment information?

  10. Why does my 1098-T have an amount in Box 1 instead of Box 2 as was reported in prior years?

  11. Why don't the tuition and fee payments reflected on my 1098-T form match my records?

  12. What are qualified tuition and related expenses?


  1. How do I obtain my 1098-T form?

    1098-T forms are generated for all students for whom reportable transactions involving qualified tuition and related expenses (QTRE) were made during the current tax year. The IRS processes 1098-T forms using a valid tax identification number on file with UTSA. For individuals, this is your social security number.

    • If you have never provided your taxpayer identification number to UTSA, a 1098-T form is generated for you using your student identification number.
    • If you want to update your tax identification number so UTSA can reference on your 1098-T, you must fill out an IRS Form W-9S and submit it to the office of Financial Services and University Bursar.

    To obtain your 1098-T form, go to https://heartland.ecsi.net/index.main.html#/access/lookup:

    1. Type in “San Antonio”, click on “The University of Texas-San Antonio”, then click on “Submit”.
    2. Enter your first name, last name, social security number, and zip code; then check “I'm not a Robot” and click on “Continue”.
    3. All available current and past 1098-T's will be listed.

  2. Where can I see supplemental detail for the amounts reported on my 1098-T?

    Log on to the Automated Student Access Program (ASAP) and click on the “Fiscal Services” tab. Select the “Tax Notification” link and enter the calendar year to display a sample of your 1098-T and detailed list of transactions reported.

    • Note this access is not available until UTSA has finalized the annual review and submitted to our servicer – Heartland ESCI, who will provide the official IRS 1098-T. This form is required to be submitted no later than January 31st of each year.

  3. What is the Hope Scholarship & Lifetime Learning Credits and Student Loan Interest Deduction?

    The Taxpayer Relief Act of 1997 allows certain taxpayers who pay qualified tuition and fees to claim the Hope Scholarship Credit or the Lifetime Learning Credit against their federal income tax liability. Internal Revenue Service (IRS) regulations require UTSA to report the name, social security number, and address of the student on Form 1098-T.

    The Hope Scholarship Credit is available for qualified tuition and fees paid after December 31, 1997. The Lifetime Learning Credit is available for qualified tuition and fees paid after June 30, 1998. The credits may be claimed by the taxpayer for himself or herself, his or her spouse, or any dependents. Payments by a taxpayer's dependents must be treated as having been made by the taxpayer.

    The American Opportunity Tax Credit (AOC) modified the existing Hope Credit for tax years 2013 through 2017, but was made permanent with the FY16 Omnibus Spending Bill. This is a modification of the Hope Credit.

    • The maximum amount of the AOC is $2,500 per student. The credit is phased out (gradually reduced) if your modified adjusted gross income (AGI) is between $80,000 and $90,000 if single, head of household or qualifying widow(er) ($160,000 and $180,000 if you file a joint return).
    • The credit can be claimed for the first four years of post-secondary education. Previously the credit could be claimed for only the first two years of post-secondary education.
    • Generally, 40% of the AOC is now a refundable credit for most taxpayers, which means that you can receive up to $1,000 even if you owe no taxes.
    • The term "qualified tuition and related expenses" has been expanded to include expenditures for "course materials." For this purpose, the term "course materials" means books, supplies, and equipment needed for a course of study whether or not the materials must be purchased from the educational institution as a condition of enrollment or attendance.

    For more information, see Chapter 2 of IRS Publication 970: Tax Benefits for Education.

      The Lifetime Learning Credit is available for qualified tuition and fees with no restrictions regarding minimum enrollment or academic classification as follows:
    • 20% of the first $10,000 per taxpayer
    • The credit is not allowed if your modified adjusted gross income (AGI) is greater than $65,000 if single, head of household or qualifying widow(er) ($131,000 if you file a joint return).
    • not limited to first two years of education
    • no minimum course load requirement
    • no limit on number of years credit can be taken
    • cannot combine with Hope Scholarship Credit for same student in same tax year.
  4. Why did I receive a 1098-T tax form? Am I eligible to claim the tax credit?

    You received a form because higher education expenses may be eligible for federal tax benefits. Our records show that you were enrolled in courses at UTSA, which were paid in the tax year in question.

    Whether or not you may take advantage of these tax credits depends upon your individual facts and circumstances. UTSA cannot provide tax advice, so you may want to consult the IRS, tax professional or see the resources below to find out more about the credits and your eligibility:
  5. When and where will the 1098-T be mailed?

    Forms will be mailed to the student's mailing address during the last week in January. The permanent address may be verified on ASAP. Students may instead opt-in for electronic delivery of their 1098-T form by January 15th.
      To opt-in for an electronic 1098-T form, go to https://heartland.ecsi.net/index.main.html#/access/eConsent
    1. Type in "San Antonio", click on "The University of Texas-San Antonio", then click on Submit.
    2. Enter your first name, last name, social security number, Student ID (@0xxxxxxx), & primary email address; then check "I'm not a Robot" and click on the box next to the statement "By clicking submit, I agree to receive my 1098-T statement electronically and understand that I will not have a paper statement mailed to me".
  6. Why haven't I received my 1098-T form?

    In certain situations, a 1098-T may not have been generated for you:

    • If payments were made either in the prior or subsequent calendar years for classes taken in the current year, those payments are not reflected in the current tax year so would not be included on the current year 1098-T. When reviewing your records, you must take into consideration actual payment dates, not the enrollment term.

    • We cannot report your tax identification number to the IRS if we do not have a valid SSN on file. To add your tax identification number to your 1098-T, the student must complete the IRS Form W-9S. Complete the form and mail it to the Financial Services and University Bursar's office.

    • We are not required to submit a 1098-T if the sum of the students' grants, scholarships and 3rd-party sponsorships exceed the sum of their qualified expenses.

    • We are not required to submit a 1098-T for non-resident alien students, but will do so upon request.

    If these situations do not apply to you, a 1098-T should have been generated and mailed to the student's mailing address.

  7. Does the 1098-T form have to be attached to my tax return?

    No. There is no requirement to attach the 1098-T form to your tax return.

  8. The Social Security Number (SSN) on the 1098-T is wrong. How can I get it corrected?

    To correct the SSN on the 1098-T, the student must complete the IRS Form W-9S. Complete the form and mail it to the Financial Services and University Bursar's office.

  9. I am a parent of a UTSA student, how can I request a copy of my child's 1098-T or any other payment information?

    IRS 1098-T forms are sent to the student's mailing address. In order to protect student privacy rights guaranteed through the Federal Family Educational Right to Privacy Act, the Fiscal Service's Office must have the student's permission to discuss financial information with any other party. Students can authorize others to view and/or discuss their financial or other university records by completing the Student Authorization to Release Educational Records form.

  10. Why does my 1098-T have an amount in Box 1 instead of Box 2 as was reported in prior years?

    Prior to calendar year 2018, your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we billed to your student account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, we will report in Box 1 the amount of QTRE you paid during the year.

  11. Why don't the tuition and fee payments reflected on my 1098-T form match my records?

    **NEW for 2018** The amount we report in Box 1 are payments from any source up to the amount of QTRE assessed during the calendar year. This means that Box 1 is capped at that lesser of the amount paid OR the amount of QTRE assessed.

    When reviewing your records, you must take into consideration actual registration dates AND payment dates in order to reconcile your records to the amounts on the form. The 1098-T form reflects assessments and payment and refunds made during the tax year in question. The Supplemental detail information is provided ASAP on the Fiscal Services tab.

    EXAMPLE: Registration assessments and payments for the spring semester (January – May) that are accomplished in December of the prior year will be included on the prior year's 1098-T form.

    The 1098-T form reflects total qualified tuition and fee payments made during the calendar year for which the 1098-T reports. For example, registration in December for the following spring semester (January – May) will cause those assessments to be reported on your prior year's 1098-T; but if the associated payment is made in January, those payments would be reported on the subsequent year 1098-T.

    Students who wish for their payment and assessments to be reported on the same 1098-T must register and pay for a given term in the same CALENDAR year.

    • EXAMPLE 1: Student registers in November/December for the upcoming spring semester and pays their balance in full prior to December 31st.
      Both the payment and the assessments were recorded on the student account in the same calendar year and will both be reported on the same calendar year 1098-T.

    • EXAMPLE 2: Student registers in November/December for the upcoming spring semester, but waits until January to make their payment.
      The assessment will be reported on the prior year 1098-T, while the payment will be reported on the subsequent year.

    • EXAMPLE 3: Student registers in January for the current spring semester and pays their balance in full prior to the spring payment deadline.
      Both the payment and the assessments were recorded on the student account in the same calendar year and will both be reported on the same calendar year 1098-T.

  12. What are qualified tuition and related expenses?

    In order to determine qualifying expenses, only those amounts a student is required to pay in order to be enrolled at or attend UTSA should be considered. Amounts paid for any course or other education involving sports, games or hobbies are not eligible unless the course is part of the student's degree program or is taken to acquire or improve job skills. Charges and fees associated with room, board, student activities, athletics, insurance, books, equipment, transportation and similar personal living or family expenses are not qualified expenses.

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