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.
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.
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.
To obtain your 1098-T form, go to https://heartland.ecsi.net/index.main.html#/access/lookup:
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.
What is the American Opportunity Tax Credit (AOTC) & Lifetime Learning Credit (LLC)?
Certain taxpayers who pay qualified tuition and related expenses (QTRE) to may claim the AOTC or the LLC 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 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 (AOTC) 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.
For more information, see Chapter 2 of IRS Publication 970: Tax Benefits for Education.
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:
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.
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.
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.
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.
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.
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.
Why don't the tuition and fee payments reflected on my 1098-T form match my records?
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.
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.
How is the Charges Billed cap limit determined?
The formula used to calculate the cap limit used in determining the amount of payments from all sources that can be reported in Box 1 is as follows.
Step 1: Current year eligible charges + Previous year eligible charges + adjustments to charges in prior year = Cumulative Charges Billed
Step 2: Cumulative Charges Billed - Payments Reported in Box 1 in prior year + adjustments to charges reported in current year = Cap Limit for Charges Billed
|$4000.00||Current year eligible charges|
|+ 5000.00||Previous year eligible charges|
|$9000.00||Cumulative Charges Billed|
|$9000.00||Cumulative Charges Billed|
|- 4500.00||Payments Reported in Box 1 in prior year|
|+ 400.00||Adjustments to charges reported in current year|
How is Box 1 (Payments Received) amount determined?
Box 1 amount includes payments from any source up to the amount of the Charges Billed cap limit made during the calendar year. 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, payments and refunds made during the tax year in question. The Supplemental detailed information is provided in ASAP on the Fiscal Services tab.
EXAMPLE: Using the example amounts above and assuming payments from any source posted during the current calendar year equal $6,000.00, the Charges billed cap limit is $4,900.00. Even though $6,000.00 was paid during the tax year, the amount reported in Box 1 is only $4,900.00 due to the calculated cap limit.
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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