1098- T Tax Forms FAQ
- What does the 1098-T look like?
- Which boxes should be filled in, and what do they mean?
- Why isn’t there an amount in box 1?
- What charges are included in "qualified tuition and related expenses" of box 2?
- I only have amounts in box 4 adjustments and/or box 6 adjustments, what does that mean?
- What are the criteria set by the Internal Revenue Service for receiving a 1098-T form?
- Why isn’t my January registration included in the amounts billed for my 1098-T?
- When will I receive my 1098-T form?
- Why didn’t I receive a 1098-T form?
- Where are the 1098-T forms mailed from?
- How can I get a duplicate of my 1098-T?
- Am I eligible for a tax credit?
- Can my spouse or parent speak to someone in the Student Accounts office regarding my 1098-T?
- Whom do I contact if I still have a question about my 1098-T?
A sample of the 1098-T form is shown on the IRS Web site.
Box 1: not used by SUNY institutions
Box 2: amounts billed for qualified tuition and related expenses
Box 3: not checked, reporting method has not changed
Box 4: adjustments made to a prior year’s billed qualified tuition and related expenses
Box 5: scholarships or grants
Box 6: adjustments made to a prior year’s scholarships or grants
Box 7: this box will be checked if the amounts in box 2 include billed amounts for an academic period beginning January – March
Box 8: this box will be checked if you are enrolled half time or greater
Box 9: this box will be checked if you are a graduate student
Box 10: this box shows the total amount of reimbursements or refunds of qualified tuition and related expenses made by an insurer
When the forms became a requirement in 2003, the State University of New York (SUNY) decided to provide amounts billed on 1098-T forms. This is a SUNY institution policy and is not determined on a case-by-case basis.
Qualified tuition and related expenses are tuition and fees a student must pay to be enrolled at or attend an eligible educational institution.
Adjustment amounts reported in box 4 and box 6, may change any allowable education credit you may have claimed for a prior year. We strongly advise you to seek the advice of a tax consultant for specific information concerning the handling of prior year adjustments.
Institutions are not required to furnish a 1098-T when:
- Student’s scholarship or grants amount (box 5) is greater than their qualified tuition and related fees (box 2)
- Student’s qualified tuition and related expenses are covered by a formal billing arrangement between SUNY and the student’s employer or government entity.
- A student took courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.
- Student is not a resident of the United States. Forms can be provided upon request.
The 1098-T reflects amounts billed on your account in the calendar year. Many students register for spring terms in November or December of the previous year; if you did so, your spring registration would have been reported on your 1098-T if you met the criteria to receive one. If you did not register for the spring term in the previous calendar year, it will not be included in your amounts billed.
The 1098-T Tuition Statement is mailed by January 31 to all eligible students with a valid Social Security number on file and an address in the United States. The information also is reported to the Internal Revenue Service. You may expect to receive your form the first week of February.
You will not receive a form if you do not have a Social Security number on your student account. You may receive a 1098-T after filing your Social Security number at the college. To file your SSN, complete the federal W-9S form and fax to the Office of the Registrar at 518 580-0105. We will mail your 1098-T after your record is updated. Note: You will need Adobe Acrobat Reader to read this file. If Acrobat Reader is not installed on your computer, you can download it for free from Adobe. If you are unable to use the file, please contact StudentAccounts@esc.edu for assistance.
Was your 1098-T sent to an old or incorrect address? To find out, check your account online to verify we have your correct address.
If the amount of grants and scholarships posted to your account in the calendar year were equal to or more than the amounts billed for qualified tuition and expenses, then you will not receive a 1098-T (see question 6).
A service provider sends the SUNY 1098-Ts from a central location rather than from individual campuses.
Students may obtain copies of their 2009, 2010, 2011 and 2012 1098-T forms on line with our vendor, ECSI. If you have retained your ECSI log in information, proceed to ECSI's site. If you need assistance logging in, visit ECSI's Login Credentials Retrieval page and follow the prompts. The college's school code is TB. You may also reach ECSI by phone at 866-428-1098 or by email at firstname.lastname@example.org.
If you require a copy of an older 1098-T, please enter a request at www.esc.edu/asksa, specifying the tax year of the copy. Copies will be mailed to the address on file. Upon request, duplicates may be faxed, please include your fax number with your request.
To determine the correct amount, if any, to enter on your tax return, please consult your tax advisor, your personal expense records, and your Account Summary on MyESC. Employees of Empire State College cannot offer assistance with tax form preparation. Please do not contact the college for that purpose.
The responsibility for your individual tax circumstances rests with the taxpayer alone, and Empire State College is not responsible for your interpretation of this information. You are urged to refer to federal Publication 970 from the IRS.
Due to the Family Educational Rights and Privacy Act (FERPA), only the student or those persons the student has authorized may contact the Student Accounts office for information or assistance regarding the 1098-T form. To grant permission to another person, please complete and file the Permission to Release Student Information form available on the MyESC Forms Center at www.esc.edu/forms. Fax the form to Student Accounts at 518 581-2782.
Contact our Student Information Center at 518 587-2100 or 800 847-3000.