1098-T Frequently Asked Questions

FORM 1098-T TUITION STATEMENT INFORMATION: TAX YEAR 2018:

  • UTRGV’s 1098-T Forms were mailed on January 29, 2019 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 30, 2019, except for nonresident alien students.
  • If you are a nonresident alien student and wish to receive a 1098-T from UTRGV, please submit a formal request by email to tax.compliance@utrgv.edu by March 22, 2019. Include your full name, student ID number, and a statement requesting the 2018 UTRGV 1098-T Form.

For tax year 2018, 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 for amounts billed for Qualified Tuition and Related Expenses (QTRE). (Box 2 is not used).
  • Box 3 would be checked if UTRGV changed its reporting method for 2018. (Method has not changed.)
  • 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 2019, but billed in 2018.
  • Box 8 is checked if enrolled at least half-time for a semester during calendar year 2018.
  • Box 9 is checked if a Graduate student.

Beginning with calendar year 2018, the IRS mandates for institutions to 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 amounts 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 ):

(1) Qualified tuition and related expenses‐

(A) 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.

(B) 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.

(C) 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-Ts were not generated for the following individuals: 
  • Individuals whose scholarships and grant amounts exceed, or equal 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 2018.  IRS Section 1.6050S(b)(2)(A)
  • Nonresident alien students, unless requested by the student. IRS Section 1.6050S-1(a)(2)(i)

TO ACCESS YOUR 1098-T FORM ONLINE via UTRGV Student Assist

You may access your 1098-T information via http://my.utrgv.edu

  • You will be asked to log in using your Student ID and password
    • From ‘My Application’ menu, select ‘Assist’.
    • From ‘Main Menu’, select Student ServicesStudent AccountTax Notification 1098-T
    • Enter 2018, to indicate tax year, in the box located on the bottom left-hand side, and click submit.
      • 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 message as to why you were not eligible will display.
      • If you are a nonresident alien, 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; include your full name, student ID number, and a statement requesting the 2018 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 handout is not intended as legal or tax advice. Individuals should obtain IRS Publication 970, Tax Benefits for Higher Education (http://www.irs.gov/pub/irs-pdf/p970.pdf ), or contact your personal tax preparer about your income tax situation.

 

Frequently Asked Questions (FAQs)

  1. When will I receive my 1098-T?

UTRGV’s 2018 1098-T Forms were mailed to all eligible U.S. Resident students on January 29, 2019 via U.S. Postal Service to the address on file with the Office of the Registrar.  Electronic UTRGV 2018 1098-T form information is also available online via UTRGV Student Assist starting on January 30, 2019. (Note: instructions on how to access 1098-Ts online are included in this handout above).

  1. 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.

  1. 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.

  1. 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

  1. Will I receive a 1098-T?

Not all students are eligible to receive a 1098-T Form, please see the section above “1098-Ts were not generated for the following individuals” for a list of reasons why a student may not be eligible to receive the 1098-T Form. Otherwise, 1098-Ts were mailed to eligible U.S. Resident students on January 29, 2019 via U.S. Postal Service to the address on file with the Office of the Registrar. Electronic 1098-Ts are also available via UTRGV Student Assist. 

  1. I am able to 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.

  1. Why didn’t I receive a 1098-T for calendar year 2018, if I attended the spring term of 2018?

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 2018 semester, but registered for classes in the Fall of 2017, had their qualified tuition expenses reported in their 2017 1098-T.  These transactions for qualified tuition and related expenses have a transaction date that occurred in 2017.   

  1. 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 ‘My Application’ select ‘ASSIST’. 
  • You will be asked to log in with your User Name and Password, click on the “OK” button.
  • From Main Menu, select Student ServicesStudent Account > Online Student Bill
  • Select a term from the dropdown list Select Term and click submit

Note: Account detail for term shows the lump sum of payments made per semester.        

  1. 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.

  1. 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.