Form 1098-T
Colleges and universities are required to issueForm 1098-Tfor the purpose of determining a taxpayer’s eligibility for various tax credits and/or deductions under Internal Revenue Code Section 6050S. The 1098-T is provided no later than January 31 of each year and contains payment and scholarship information for the preceding tax year.
Miami University reportspayments receivedfor qualified tuition and related expenses (QTRE) in Box 1 on the 1098-T. In addition:
- Data contained on the 1098-T is reported for account activity between January 1 and December 31 of the tax year.
- Students can elect to receive their 1098-Ts electronically by signing up onHeartland ECSI.
- Students will be able to access their 1098-T electronically through BannerWeb beginning on January 31.
- Students who do not select this option will have their 1098-T mailed to their permanent mailing address.
- Students without a listed social security number are encouraged through an email communication to provide it during the fall. However, students are not required to do so.
For more valuable information, including an overview of the 1098-T’s various sections and instructions on how to elect to receive your 1098-T electronically, keep reading. Frequently asked questions are also answered at the bottom of this page.
Understanding the 1098-T
What are “Qualified Tuition and Related Expenses”?
Charges considered qualified tuition and related expenses (QTRE) include:
- Instructional Fee
- General Fee
- Non-Resident Surcharge
- Career Development Fee
- Admission Fee
- Business Course Surcharges
- Special Course Fees/Surcharges
- Market Driven Tuition Charges
- E-Learning Fees
What are NOT “Qualified Tuition and Related Expenses”?
Charges notcounted toward qualified tuition and related expenses (QTRE) include:
- Housing
- Food
- Books, Course Materials, Supplies, and Equipment
- MUlaa
- Student Health Insurance
- Student Health Service Charges
- Orientation Fees
- Study Abroad Program/Admin Fees
- Parking Fees/Fines
- Disciplinary Fees
What is meant by “Tax Year”?
The tax year is considered the calendar year, not the academic year. It is sometimes referred to as the reporting year. All amounts on the 1098-T are based on transactions that occurred during the tax year. For more information, review the descriptions for the 1098-T’s various boxes below.
What is in Box 1?
Box 1 contains payments (with refunds subtracted out) made during the tax year up to, but not in excess of, QTRE charges billed within the same tax year. “Payments” may be from any source, including direct payments, 529 plan payments, all types of financial aid, and private loans/scholarships. Passthrough or point-of-sale payments are not included.
What is in Box 4?
Box 4 contains the net adjustment of charges and payments on any previous year’s 1098-T during the current tax year.
What is in Box 5?
Box 5 contains scholarships, grants, waivers, and third-party payments applied during the tax year.
What is in Box 6?
Box 6 contains net adjustments made to any scholarships or grants for any previous year’s 1098-T during the current tax year.
What is in Box 7?
Box 7 is checked if any payments that were made during the tax year are applied to any billed QTRE for an academic period beginning in January through March of the following year.
What is in Box 8?
Box 8 is checked if a student was enrolled at least half-time (six credit hours) during the tax year.
What is in Box 9?
Box 9 is checked if the student was enrolled at the graduate level during the tax year.
Your Electronic 1098-T
In partnership with Heartland ECSI, Miami offers current and former students the opportunity to receive their 1098-T electronically.
Additional Information
Sign Up to Receive an Electronic 1098-T
If you would like to receive your 1098-T electronically, complete the1098-T Electronic Consent for Miami University. You will be asked to provide your Banner ID, name, and email address. Heartland ECSI’s website is a secure website, and Heartland ECSI will not share your private information with anyone. Students have untilJanuary 15of each year to provide consent to receive their 1098-T electronically.
Receiving the 1098-T electronically offers the following benefits:
- Provides access to the form 1098-T earlier than the traditional mailing process.
- Eliminates the chance that the 1098-T will get lost, misdirected, or delayed during delivery, or misplaced once the student receives it.
- Students can receive their 1098-T even while traveling or on assignment away from their home address.
If you elect to receive the electronic 1098-T, no paper statement will be mailed to you. When your statement is ready, an email will be sent to you with instructions on how to access your 1098-T statement online. To protect your privacy, the email will contain no information specific to you or your financial information. If you need assistance, call Heartland ECSI’s 1098-T Hotline at 866-428-1098 or use Heartland ECSI’sonline chat feature.
Access Your Electronic 1098-T through Heartland ECSI
Students can access their 1098-T statement quickly and easily by visiting Heartland ECSI using one of the following methods:
- If you already have a profile withHeartland ECSI, sign in.
- If you have not yet connected your tax statements to your account, you will need to connect them using your Heartland Key. Click the “Connect on Account” button and enter your tax statement Heartland Key.
- If you have not registered a profile, click the “Sign In or Register” button in the upper right side of the page. Complete the registration section to create your profile and then connect your tax account by entering your Heartland Key.
Don’t want to create a profile? No problem. You can view your current tax statement by clicking on the View Your Tax Form link, selecting your school, and entering your first and last name, Social Security Number, and zip code. Be advised you will only be able to view your current tax statement without a profile. If you want to view previous year tax statements, you will need to create a profile.
Receive a Paper 1098-T
Current and former students who do not sign up by January 15 to receive an electronic 1098-T will receive a paper 1098-T if eligible. Paper forms will be mailed to the student by January 31 of each year. If you have questions about your paper 1098-T, contact the One Stopfor your campus.
If you elect to receive an electronic 1098-T, no paper statement will be mailed to you.
Submit International Tax Forms
International tax forms pertaining to United States wages that are exempt from federal and state withholding because of tax treaties, non-qualified scholarships covered for international students, honorariums paid to international guests, and certain monies paid to international corporations, should be taken to Payroll Services, located in Room 2, Roudebush Hall.
International tax forms pertaining to the certification of educational charges (amount of tuition and fees paid by the student for specific terms attended) should be taken to the One Stop on your campus.
Tax Resources
We are happy to share these links but do not intend them as tax advice. Questions about taxability, or how to report the 1098-T, must be answered by tax professionals. The One Stop can only answer questions about how the amounts on your 1098-T were calculated.
Frequently Asked Questions
Is there a difference between the tax year and the academic year?
Yes. The tax year is confined to a single calendar year (e.g. 2020 or 2021). An academic year typically spans two tax years (e.g. the 2020-21 Academic Year, including the 2020 Fall Semester and the 2021 Spring Semester). It is important to understand the distinction between tax year and academic year when reviewing payments received for qualified tuition and related expenses (QTRE) on your 1098-T.
Why does the amount in Box 1 not match what I actually paid?
Payments on the 1098-T are counted up to the Qualified Tuition and Related Expenses (QTRE) billed within the same tax (reporting) year, with any refunds received subtracted out. Payments cannot exceed this amount. The QTRE may have been posted in a separate reporting year from when the payment(s) was/were received. Please note that “payments” may also include loans, grants, scholarships, and 529 plan funds, not just direct payments.
Box 1 shows that nothing was paid in the tax year, but it certainly was.
This is typically seen when a student graduated in the spring of the reporting year. The payment was likely made after the start of the new year (or payments if the student was in a payment plan). However, the charges were posted to the student’s account in November/December of the year before, when spring semester billing was assessed.
Why is Box 7 not checked? It’s supposed to be checked if “any amount in Box 1” is for January to March of the following year.
Box 1 is for payments, not charges. Even if charges were posted in November/December, the box will only be checked if a payment toward those charges was made before the end of the reporting year.
Why is there an amount in Box 4 or Box 6?
A payment, charge, or scholarship that had originally been reported in the previous year’s 1098-T was reversed during the reporting year and thus was reflected on the current 1098-T. Because of this, students may receive a 1098-T with adjustments in Box 4 and/or Box 6 even if they have no reportable transactions in Boxes 1 or 5.
Why is the “Corrected” box checked on my 1098-T?
The“Corrected” box will be checked if a student is issued a new 1098-T with any information changed from the original (e.g. updated address, corrected/updated SSN/TIN, updated calculation, Box 7/8/9 incorrectly checked, etc.).
Why are my scholarships counted as payments AND scholarships? Aren’t they being counted twice?
In calculating the 1098-T, all payments from all sources—except passthrough or point-of-sale payments like MULAA, dining dollars, or study abroad administrative or program fees—are calculated up to the QTRE, with any refunds subtracted out. The includes all financial aid—grants, loans, and scholarships—as well as cash payments, 529 payments, third party/sponsored payments, etc.
Box 5 only includes scholarships, grants, exemptions, waivers, and third-party/sponsored payments. Refer to IRS Publication 970 for further information.
The University has reported my scholarships to the IRS. Won’t I be taxed for these?
The 1098-T’s sole purpose is to help students and families determine if they qualify for educational tax credits. It is not to “report scholarships to the IRS.” That is the student’s responsibility. Regarding taxability, the University is not allowed to give tax advice.
Can I prepare my tax form without a 1098-T?
While Miami is required to provide the 1098-T, taxpayers are not required to use it.
I mailed in a payment before December 31. Shouldn’t it have been included on the 1098-T?
Due to the University’s closure over winter break, physical payments must be received by a certain date or they would not be posted until January. This was stated on the One Stop’s website. During this period of time, only electronic payments made directly to student accounts could be included on the 1098-T of the reporting year. The University is closed during the winter break, including the University’s post office, and our system does not allow us to backdate payments.
I disagree with the amounts on the 1098-T. How should I file my taxes?
When determining your eligibility for education-related tax credits and deductions, you will need to report the amount you paid for qualified tuition and related expenses (QTRE). Your account statements are an accurate source of information for amounts paid, including dates.
As the University cannot provide tax advice, we recommend consulting with a tax professional about additional documentation that you must file on your own behalf. These may be accessed through the student’s online account portal, or requests may be directed to the One Stop. Please note that we are unable to change 1098-Ts unless there is a genuine error or if there is a correction to a SSN/TIN or address.
How do I file for a change to my W-9S (address/SSN)?
Access the ECSI EasyPath Student Portal. If you don’t already have one, you will need to create an account.
I am an international student. Do I need a 1098-T?
The Internal Revenue Service (IRS) does not require Miami to file the 1098-T for international students who are not U.S. residents for tax purposes. This is because non-resident students are not eligible for education tax benefits. However, because we cannot definitively determine which international students are residents for tax purposes, we provide 1098-T forms to all students for whom any reportable transactions have been made. To determine your eligibility, consult a tax professional or the IRS.
Attention, Spring Grads!
Box 1 on a spring graduate’s final 1098-T may often contain no (or a lower than expected) amount even if payments were made during the tax year. This is typically because most (or all) of the qualified tuition and related expenses (QTRE) for the spring semester were billed in November/December of the previous tax year. For this reason, they fall in a separate tax year from when the payments were received.
Because payments cannot exceed the amount of QTRE within the same tax year, payments may only be counted up to this amount. This amount may sometimes be zero due to when charges are posted to a student’s account.
Contact the One Stop
The One Stop assists Miami students and authorized family members with billing and payment, financial aid, registration, and student records.
Oxford Campus
Nellie Craig Walker Hall
301 S. Campus Ave.
Oxford, OH 45056
OneStop@MiamiOH.edu
Phone: 513-529-0001
Fax: 513-529-0003
Oxford Map and Directions
Office Hours
Hamilton Campus
102 Mosler Hall
1601 University Blvd.
Hamilton, OH 45011
RegOneStop@MiamiOH.edu
Phone: 513-217-4111
Fax: 513-785-1807
Hamilton Map and Directions
Office Hours
Middletown Campus
114 Johnston Hall
4200 N. University Blvd.
Middletown, OH 45042
RegOneStop@MiamiOH.edu
Phone: 513-217-4111
Fax: 513-727-3427
Middletown Map and Directions
Office Hours
