1098-T Boxes Explained and FAQs

Information on this website comes from experts in the ²ÊÃñ±¦µä Bursar’s Office, the Office of the University Controller, the IRS and Turbotax.

Box 1

Payments received up to the total amount charged for Qualified Tuition and Related Expenses (QTRE) below. This includes the total amount of ALL payments received for QTRE from all sources during the calendar year including scholarships and grants (not including HEERF), which are also reported again in Box 5​:
  • Tuition
  • Mandatory Students Fees:
    • A & S Tech (ASSET) Fee
    • Arts & Cultural Enrichment Fee
    • Bike Program Fee
    • Athletic Fee
    • Capital Construction Fee
    • Career Services
    • Law Student Services/Activity Fee
    • Mental Health Resource Fee
    • New Student Fee
    • Recreation Center Expansion Fee
    • Student Activity Fee
    • Student Computing Fee
    • Student Health Fee
    • Transit Fee
The following expenses are not considered Qualified Tuition and Related Expenses and are therefore not included in Box 1:
  • BuffCare Program
  • CU Book Access, Day 1 Digital Crs Materials
  • Finance Charges
  • Grad Student Dental Insurance
  • Housing Room & Board
  • Late Fees
  • Library Fines
  • Other Health Services Charges
  • Parking Fines
  • Student Health Insurance Plan
  • Text Book Course Material Chg

Box 2 is intentionally blank. Since 2018, federal regulations require that institutions report amounts paid (Box 1) versus amounts billed (Box 2). 

Box 3 is no longer used.

Boxes 4, 5, 6: Adjustments and Scholarships

  • Box 4 shows any adjustments the school has made to qualified expenses reported on a previous year's 1098-T. If it turns out a previous year's expenses were lower than initially reported, the student may be responsible for additional tax for that year. 
  • Box 5 shows the amount of scholarships and grants that were paid directly to the school for the student's expenses. Scholarships and grants may reduce the amount of qualified expenses the student can use when calculating a credit. Please note that grants from Higher Education Emergency Relief Funds (HEERF) are not included in Box 5 because they are not includable in your gross income according to the IRS. Learn more by visiting IRS webpage: .
  • Box 6 shows any adjustments the school has made to scholarships and grants reported on a previous year's 1098-T. These adjustments may affect the student's tax liability for the previous year, so the student may have to file an amended return.

Box 7: Schools must check Box 7 if the amount in Box 1 or 2 includes expenses for an academic term that begins in the first three months of the year following the year covered by the 1098-T.

Box 8: A check mark in Box 8 indicates that the student is enrolled at least half-time.

Box 9: A check mark in Box 9 indicates that the student is enrolled in a graduate program.

Box 10 comes into play only in cases in which students have had expenses reimbursed under a "tuition insurance" policy. Such policies reimburse students when they are forced to withdraw from school—for medical reasons or family emergencies, for example—after paying nonrefundable tuition.

  • When an insurer reimburses a student's expenses, it must provide that student with a copy of the 1098-T.
  • The only box that gets filled in is Box 10, which shows the amount reimbursed.
  • The amount of expenses used to calculate credits generally must be reduced by any reimbursement reported here.

FAQ

The IRS requires some colleges and universities to provide the 1098-T form to any student who paid Qualified Tuition and Related Expenses (see Box 1 above) in the preceding tax year. The form provides information about educational expenses that may qualify the student—or the student's parents or guardian, if the student is still a dependent—for education-related tax credits.

Box 1 reflects only the amount paid for Qualified Tuition and Related expenses as defined above and only amounts paid in the calendar year for the preceding tax year, regardless of when charges may have been billed.

Box 5 reflects the total scholarships, grants and fellowships that the university is aware of, excluding any that are paid directly to the student. Scholarships, grants and fellowships reported in this box could pay Qualified Tuition and Related Expenses reported in Box 1 but they could also pay expenses like housing and dining or insurance which are not QTRE and therefore not reported in Box 1. There are other possible reasons that may apply to your specific situation. Please consult with a tax advisor for more information.

No, because the CARES Act Grant is not includable in your gross income according to the IRS. Learn more by visiting on the IRS website.

Your student can download the form from Buff Portal and give it to you.

Yes. Institutions are required to provide 1098-T forms to students by Jan. 31 and to the IRS by Feb. 28.

You can view and download past student account statements in CUBill&Pay. Students go to the . Then click on View/Pay Bill > Current Activity Details > Bill History. Authorized payers log in to , click on View & Pay Accounts > View Account Details > Bill History.

No, it is voluntary if you qualify for and would like to claim educational tax credits.

If you are a U.S. citizen, it’s possible that there is an issue with your Social Security Number (SSN) or address. Please complete and sign the Social Security Number/Taxpayer Identification Number Update Form and mail, fax or hand-deliver the form to the Office of the Registrar. Never email documentation containing your SSN or TIN—email is not secure. Once the issue is resolved, contact the Bursar’s Office at 303-492-5381, explain that the SSN/address issue has been resolved and request a 1098-T form.

If you are an international student, 1098-T forms are not automatically generated for international students in the United States on a temporary visa. If you need one, you can request a 1098-T by calling the Bursar's Office at 303-492-5381.

Forms are available in Buff Portal by January 31. Log in with your IdentiKey. If you need help logging in, please call or email the IT Service Center at 303-735-4357 or oithelp@colorado.edu.