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1098-T, Tuition Statement

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1098-T, Tuition Statement

Form 1098-T Tuition Statement

The IRS 2021 Form 1098-T is issued for each student enrolled and for whom a reportable transaction is made.

  • The IRS Form 1098-T is an information form filed with the Internal Revenue Service and reports the qualified tuition and related expenses during the 2021 calendar year.
  • Students, or the person who may be claiming the student as a dependent, may be able to take either the tuition and fees deduction or claim an education credit on Form 1040 or 1040A for the qualified tuition and related expenses that were actually paid during the calendar year.
  • There is NO IRS requirement that students must claim the tuition and fees deduction or an education credit. Claiming an education tax benefit is a voluntary decision for those who may qualify. The primary purpose of the IRS Form 1098-T is to let students know that Northwest Missouri State University has provided required information to the IRS to assist in determining who may be eligible to claim the tuition and fee deduction or an education credit.
  • For questions regarding IRS Form 1098-T, please contact the IRS or a tax consultant for further information. IRS Publication 970 on Tax Benefits for Education provides additional information on education credits and deductions.

Disclaimer

Northwest Missouri State University is unable to provide individual tax advice and recommends that you seek a tax professional for tax-related questions.  It is the responsibility of the taxpayer to determine eligibility for educational tax benefits and how to calculate them. 

When is the form sent?

A hard copy will be post-marked and mailed by January 31.  An electronic copy is available in CatPAWS, under the Account tab, Tax Notification.

Who receives a Form 1098-T?

Students who are a U.S. citizen or permanent resident whose enrollment credits are leading to a post-secondary degree will receive a completed 1098-T from Northwest Missouri State University.

Amounts Paid for Qualified Tuition and Related Expenses

  • Box 1 of Form 1098-T reports the qualified tuition and related expenses paid during the calendar year. For purposes of the Form 1098-T provided by Northwest Missouri State University, the following categories of charges are included or not included in qualified tuition and related expenses:
    • Qualified Tuition & Fees Included
      • Resident and Non Resident Tuition
      • Designated Fees*
      • Graduate General Fee
      • Web Course Delivery Fees
      • Blended Course Fees
      • Textbook Fee
      • Technology Fee
      • Accreditation Fees
      • Course Fees
      • KC Facility
      *Designated fees are calculated at 90% for Spring & Summer 2021 and 89% for Fall 2021 and Spring 2022 (billed in 2021). Does not include the Health and Wellness Fee.
    • Not Included
      • Health and Wellness Fee
      • New Student Fee
      • Late Charges
      • Finance Charges
      • Payment Plan Enrollment Fees
      • Health Insurance Premiums
      • Room and Board Charges
      • Course Related Books and Equipment
      • Registration Fees for Non-Credit Courses
      • Parking Permit and Fines
      • PC Theft/Destruction Charges
      • Media Usage Fees
      • Athletic and Performing Arts Tickets
      • Printing/Copying Charges
      • Graduation Completion Fee
      • Student Material Charges
      • Experiential Learning Fee
  • Box 2 – Reserved
  • Box 3 – Reserved
  • Box 4 of Form 1098-T reports adjustments made to qualified tuition and related expenses reported on a prior year 1098-T in Box 2. The amount reported in Box 4 represents a reduction in tuition and fees billed during a prior calendar year. For example, if a student was billed for courses in December 2020 and withdrew from the course in January 2021, Box 4 will represent the decrease in the billed tuition and fees due to the withdrawal. The amount reported in Box 4 for adjustments to qualified tuition and related expenses may reduce any allowable education credit a student may claim for the prior year.  See IRS Form 8863 or IRS Publication 970 for more information.
  • Box 5 of Form 1098-T reports the total of scholarships or grants.
  • Box 6 of Form 1098-T reports adjustment made to scholarships or grants reported on a prior year Form 1098-T in Box 5. The amount reported in Box 6 for adjustments to scholarships or grants may affect the amount of any allowable tuition and fees deduction or education credit a student may claim for the prior year.  See IRS Form 8863 or IRS Publication 970 for more information.
  • Box 7, if checked, shows whether the amount in box 1 includes amounts for an academic period beginning January -March 2022.
  • Box 8, if checked, shows whether a student is considered to have been carrying at least one-half the normal full-time workload for a course of study at Northwest Missouri State University for at least one academic year period during the calendar year.
  • Box 9, if checked, indicates whether a student is considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential.

Additional Resources

Please review the Form 1098-T and Instructions for Form 1098-T for information on each box on the IRS website at https://www.irs.gov/forms-pubs/about-form-1098-t.

Additional information can be found on the IRS websites below:


If you have questions regarding your 1098-T, please email bursar@nwmissouri.edu.

Tax Credit Links

The federal tax code, administered by the Internal Revenue Service (IRS) has provided for a number of education tax benefits. Full information on these tax benefits may be found in IRS Publication 970.

IRS Publication: Tax Benefits for Higher Education