1098-T Frequently Asked Questions
FORM 1098-T TUITION STATEMENT INFORMATION TAX YEAR 2022
- UTRGV’s 1098-T Forms were mailed on January 27, 2023 via U.S. Postal Service to the student’s PERMANENT address on file with the Office of the Registrar.
- These forms are available online as of January 27, 2023 except for International students.
- If you are an International student and wish to receive a 1098-T from UTRGV, please submit a formal request by email to tax.compliance@utrgv.edu by the third Monday of March 2023 (March 20, 2023). Include your full name, student ID number, and a statement requesting the 2022 UTRGV 1098-T Form.
For tax year 2022, the following information is included on the 1098-T Form and reported to the IRS:
- Box 1 is for PAYMENTS RECEIVED for Qualified Tuition and Related Expenses (QTRE).
- Box 2 is no longer used as per Internal Revenue Service (IRS) regulations.
- Box 3 is no longer used as per Internal Revenue Service (IRS) regulations.
- Box 4 is for adjustments made to PAYMENTS RECEIVED for QTRE for the prior year.
- Box 5 is the total amount of scholarships/grants received.
- Box 6 is for adjustments to scholarships/grants made for the prior calendar year.
- Box 7 is checked if enrolled in Spring 2023 but payment received in 2022.
- Box 8 is checked if enrolled at least half-time for a semester during calendar year 2022.
- Box 9 is checked if a Graduate student.
Beginning with calendar year 2018, the IRS mandated that institutions report 1098-T Form information based on PAYMENTS RECEIVED for Qualified Tuition and Related Expenses (Box 1).
PLEASE NOTE that the reporting method based on a mounts billed for qualified tuition and related expenses (Box 2) has been eliminated by the IRS.
Qualified Tuition and Related Expenses are defined in Section §1.25A‐2(d) of the Code of Federal Regulations (http://www.gpo.gov/fdsys/pkg/CFR-2004-title26-vol1/pdf/CFR-2004-title26-vol1-sec1-25A-2.pdf ):
Qualified tuition and related expenses
- In general, the term "qualified tuition and related expenses" means tuition and fees required for the enrollment or attendance at an eligible educational institution for courses of instruction of such individual at such institution.
- Exception for education involving sports, etc.‐ Such term does not include expenses with respect to any course or other education involving sports, games, or hobbies, unless such course or other education is part of the individual’s degree program.
- Exception for nonacademic fees‐ Such term does not include student activity fees, athletic fees, insurance expenses, cost of room and board, or other expenses unrelated to an individual's academic course of instruction.
1098-T forms were not furnished for the following individuals:
- Individuals whose scholarships and grant amounts exceed, or equal to the Payments Reported in Box 1. IRS Section 1.6050S-1(a)(2)(iii)
- Individuals who were enrolled in courses that did not earn academic credits. IRS Section 1.6050S-1(a)(2)(ii)
- Individuals who were not enrolled during 2022. IRS Section 1.6050S(b)(2)(A)
- International students, unless requested by the student. IRS Section 1.6050S-1(a)(2)(i)
You may access your 1098-T information via http://my.utrgv.edu
- You will be asked to log in using your User Name and Password
- From ‘My Application’ menu, select ‘Assist’.
- From ‘Student Services’, select Myfinances > Tax Notification 1098-T.
- A general information notification will regarding the 1098-T form will appear, click 'Continue'.
- Select '2022' from the drop-down menu.
- If you were eligible to receive a 1098-T, a representation of the 1098-T will display.
- If you were not eligible to receive a 1098-T, a representation of the 1098-T will display, but a message will read across stating, “THIS 1098-T DOES NOT REQUIRE REPORTING.”
- If you are a international student, a message as to why a 1098-T was not furnished will display. If you wish to receive a 1098-T, please submit a formal request to tax.compliance@utrgv.edu by the third Monday of March 2023 (March 20, 2023); include your full name, student ID number, and a statement requesting the 2022 UTRGV 1098-T Form.
FORGOT YOUR PASSWORD?
- If you forgot your password, contact the IT Help Desk at 956-665-2020, to have your password reset.
Any information provided in this notice is not intended as legal or tax advice. Individuals should obtain the IRS Publication 970, Tax Benefits for Higher Education (http://www.irs.gov/pub/irs-pdf/p970.pdf), or contact your personal tax preparer regarding your income tax situation.
Frequently Asked Questions (FAQs)
- When will I receive my 1098-T?
UTRGV’s 2022 1098-T Forms were mailed to all eligible U.S. Resident students on January 27, 2023 via U.S. Postal Service to the address on file with the Office of the Registrar. Electronic UTRGV 2022 1098-T form information is also available online via UTRGV Student Assist starting on January 27, 2023. (Note: instructions on how to access 1098-Ts online are included in this handout above).
- I received a 1098-T, where do I submit the payment?
The 1098-T Form is an informational IRS tuition statement. It is a report that will indicate payments received for Qualified Tuition and Related Expenses (QTRE) and the total amount of scholarships/grants disbursed to your student account. This is not an invoice. No payment is due.
- I received a 1098-T, but already filed taxes?
Please consult with your personal tax preparer. UTRGV does not provide tax preparation services and cannot provide tax advice.
- What is the purpose of Form 1098-T?
The 1098-T, Tuition Statement, is furnished to assist taxpayers in determining eligibility for the education tax credit allowable under Section 25A-1 of the Code of Federal Regulations. Additional information on Section 25A-1 can be found: http://www.ecfr.gov/cgi-bin/text-idx?c=ecfr;rgn=div8;view=text;node=26%3A1.0.1.1.1.0.4.36;idno=26;sid=d659262d9b4ad7f8b2fdfa699a19143e;cc=ecfr
- Will I receive a 1098-T?
Not all students are eligible to receive a 1098-T Form, please see the section above “1098-T forms were not furnished for the following individuals” for a list of reasons why a student may not be eligible to receive the 1098-T Form. Otherwise, 1098-T forms were mailed to eligible U.S. Resident students on January 27, 2023 via U.S. Postal Service to the address on file with the Office of the Registrar. Electronic 1098-T forms are also available via UTRGV Student Assist.
PLEASE note: Students who were not eligible for the 2022 1098-T form were not furnished a hard copy, however, students can access a courtesy (informational) copy of the 2022 1098-T form on their Student Assist account. Please note: if you were eligible for the 2022 1098-T form, the data represented on your courtesy (informational) copy is not reportable to you or to the Internal Revenue Services (IRS).
- I can see my 1098-T Form online even though I did not receive one through the mail. Can I report my 1098-T Form on my taxes?
The representation of the 1098-T displayed on UTRGV Student Assist contains all the same information as the paper 1098-T Form sent by mail. Please note: Please consult with your personal tax preparer about reporting your 1098-T information on your taxes. UTRGV does not provide tax preparation services and cannot provide tax advice.
- Why didn’t I receive a 1098-T for calendar year 2022, if I attended the spring term of 2022?
Section 6050-1(b)(3)(ii)(c) requires institutions to report transactions that occur during a calendar year (January 1 – December 31). Students who attended the Spring 2022 semester, but registered for classes in the Fall of 2021, had their qualified tuition expenses reported in their 2021 1098-T. These transactions for qualified tuition and related expenses have a transaction date that occurred in 2021.
- Where can I obtain a copy of my student account, so I can determine how much I paid?
You may go online to https://my.utrgv.edu
- From ‘Applications’ menu select ‘ASSIST’.
- You will be asked to log in with your User Name and Password, click on the “OK” button.
- From 'Student Services', select My Finances > Online Student Bill
- Select a term from the dropdown menu.
NOTE: Account detail for term shows the lump sum of payments made per semester.
- Why is the amount reported on 1098-T box 1 different from amount I paid?
The amount in box 1 of the 1098-T represents payments received for Qualified Tuition and Related Expenses (QTRE), not the total amount paid. Not all payments received are for Qualified Tuition and Related Expenses. For example, parking permit fees may appear on the bill statement, but it is not a Qualified Tuition and Related Expense. You will therefore see a difference in the payments received for Qualified Tuition and Related Expenses (1098-T Box 1) and the total amount paid.
- Can my parents receive a copy of my 1098-T Form?
No. Due to FERPA regulations, the 1098-T Form is available only to the student. The student is responsible for providing the 1098-T Form to other parties, including parents.