UMass Boston

Sample of 1098-T Form (pdf)

Explanation for boxes in 1098-T form:

Box 1. Payments Received for Qualified Tuition and Related Expenses

This box reports the total amount of payments received for qualified tuition and related expenses from all sources during the calendar year. The amount reported is the total amount of payments received less any reimbursements or refunds made during the calendar year that relate to the payments received for qualified tuition and related expenses during the same calendar year. The amount reported is not reduced by scholarships and grants reported in box 5. Include in this box the receipt of a payment of past-due qualified tuition or related expenses from a previous calendar year, but only if the educational institution previously billed the student for such amount(s).

Box 2. This box is “Grey Out”– not used.

Box 3. Checkbox for Change of Reporting Method

This box is checked as the university has changed its reporting method for 2018. It has changed its method of reporting if the method (payments received) used for 2018 is different than the reporting method (amounts billed) for 2017. You should be aware of this change in figuring your education credits.

Box 4. Adjustments Made for a Prior Year

Payments received – Box 4 reports the reimbursements or refunds of qualified tuition and related expenses made in 2018 that relate to payments received that were reported for any prior year after 2002. If the educational institution was previously reporting the amounts of qualified tuition and related expenses billed to the student, do not report a reimbursement or refund of qualified tuition made during calendar year 2018 because the amount would not have been reported by such institution for the previous calendar year.

Box 5. Scholarships or Grants

This box reports the total of all scholarships or grants administered and processed by the eligible educational institution. Scholarships and grants generally include all payments received from third parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defense, civic and religious organizations, and nonprofit entities. The amount of scholarships or grants for the calendar year (including those not reported by the institution) may reduce the amount of the education credit you claim for the year.

Box 6. Adjustment to Scholarships or Grants for a Prior Year

Box 6 reports the adjustments to scholarships or grants for a prior year. This amount may affect the amount of any allowable tuition and fees deduction or education credit that you claimed for the prior year. You may have to file an amended income tax return (Form 1040X) for the prior year.

Box 7. Checkbox for Amounts for an Academic Period Beginning in January through March of 2019

This box is checked if any payments received for qualified tuition and related expenses reported for current calendar year relate to an academic period that begins in January through March of following calendar year.

Box 8. Check if at least half-time Student

This box is checked if the student was at least a half-time student during any academic period that began during the calendar year. A half-time student is a student enrolled for at least half the full-time academic workload for the course of study the student is pursuing. Your institution's standard for a half-time student work load must equal or exceed the standards established by the Department of Education under the Higher Education Act and set forth in 34 C.F.R. section 674.2(b).

Box 9. Check if a Graduate Student

This box is checked if the student was a graduate student. The student is a graduate student if the student was enrolled in a program or programs leading to a graduate-level degree, graduate-level certificate, or other recognized graduate-level educational credential.