Tuition Tax Credits and Deductions – Form 1098-T
The Internal Revenue Service Form 1098-T is available annually for the most recent tax year ending December 31. Beginning with the 2020 Tax Year, Form 1098-T will be available directly for download in PAWS in early January. Communications will be sent to your UW-Milwaukee email account in December and January with details on how to obtain your 1098T through PAWS. If you are unable to access your account or do not want to receive your 1098T form electronically, a copy will be mailed to your address on file postmarked by January 31.
Form 1098-T shows the total amounts paid for qualified tuition and fees for the previous tax year. You will need this form to claim educational expense tax credits. Students may view financial activity including payment details from their PAWS Student Center (Home page) Finances section. Click the drop-down box and select Account Activity. You can search by date and/or term.
You can also use our ‘Estimated Cost of Attendance’ document for the appropriate tax year if you want to claim expenses that are not on a 1098-T. The most recent years can be found on our Cost of Attendance page.
Important UWM-related information on Form 1098-T includes:
- Box 1. Total payments received by UW-Milwaukee for the tax year from any source for qualified tuition and related expenses less any reimbursements or refunds made during the tax year that relate to those payments received.
- Box 4. Adjustments made by UW-Milwaukee for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T.
- Box 5. Total of all scholarships or grants administered and processed by UW-Milwaukee.
- Box 6. Adjustments to scholarships or grants for a prior year.
- Box 7. This box will be checked if Box 1 includes amounts for an academic period beginning January-March of the following tax year.
- Box 8. This box will be checked if you are considered to be carrying at least one-half the normal full-time workload for your course of study at UW-Milwaukee.
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Prior to tax year 2018, the University of Wisconsin-Milwaukee reported the total amounts of qualified tuition and fees billed during the relevant tax year in Box 2 of Form 1098-T. Beginning with tax year 2018, we will no longer report total amounts billed for qualified tuition and fees. The total amount of payments received for qualified tuition and related expenses from all sources will be reported in Box 1.
The staff at UW-Milwaukee is unable to provide individual tax advice. Please consult a tax attorney, informed tax preparer, or adviser if you have specific questions related to tax preparation.
Please contact the Student Financial Service Center if you have questions concerning the amounts on your 1098-T Form.
Email: finances@uwm.edu
Telephone: (414) 229-4541
Additional Information
1098-T FAQ
IRS Education Tax Credits
IRS Am I Eligible to Claim an Education Credit?
1098-T Communication Example
Your 1098T Tax Form is now Available in PAWS
1098T Tax forms can now be accessed directly through your PAWS account. To retrieve your
1098T electronically, you will need to file an electronic consent through PAWS:
- Log into PAWS.
- In the Finances section, click the other Financial… drop down menu
- Click ‘View 1098-T’
- Click the Grant Consent Button.
- Review the Agreement and check the ‘Yes, I have Read the agreement’ box to confirm your
selection. - Submit.
Once you have consented, your form will be visible in PAWS. Click on the hyperlink to
download/print your form.
If you do not agree to receive it electronically, your 1098T will be mailed to you to the mailing
address you have on file, postmarked by January 31st. Please review your address information
in your Student Center. Additional 1098T information is available on the UWM OneStop site.
Please email finances@uwm.edu with any questions.
1098-T FAQ
University of Wisconsin System
Tax Benefits for Education – 1098-T
Frequently Asked Questions
As required by the Internal Revenue Service (IRS), Form 1098-T is mailed by Jan. 31 to all students who had qualified
tuition and other related educational expenses paid during the previous calendar year.
The 1098-T form is informational only and should not be considered as tax advice. It serves to alert students that they
may be eligible for federal income tax education credits such as the American Opportunity Credit and the Lifetime Learning
Credit as part of their Federal Income Tax Return. IRS Publication 970, “Tax Benefits for Higher Education,” as well as
Chapter 35 of IRS Publication 17, provide additional information on these credits. While it is a good starting point, the 1098-
T, as designed and regulated by the IRS, does not contain all of the information needed to claim a tax credit. To determine
the amount of qualified tuition and fees paid, and the amount of scholarships and grants received, a taxpayer should use
their own financial records. There is no IRS requirement that you must claim the tuition and fees deduction or an education
credit. Claiming education tax benefits is a voluntary decision for those who may qualify.
FORM 1098-T FREQUENTLY ASKED QUESTIONS:
- What is a 1098-T?
The 1098-T form is used by eligible educational institutions to report information about their students to the IRS as
required by the Taxpayer Relief Act of 1997. Eligible educational institutions are required to submit the student’s
name, address, taxpayer’s identification number (TIN), enrollment status, amounts pertaining to qualified tuition
and related expenses, and scholarships and/or grants, taxable or not. A 1098-T form must also be provided to
each applicable student. - Why did I receive a Form1098-T?
In January of each year, the University of Wisconsin System provides an IRS Form 1098-T for all students
who had qualified tuition and other related educational expenses paid during the previous calendar year. The
form is made available electronically or mailed by the end of January. - Did the University send a copy of this form to the IRS?
Yes. Section 6050S of the Internal Revenue Code, as enacted by the Taxpayer Relief Act of 1997, requires the
University to file information returns to assist taxpayers and the IRS in determining the amount of qualified tuition
and related expenses (qualified expenses) for which an education tax credit is allowable under section 25A
(American Opportunity and Lifetime Learning education tax credits), as well as other tax benefits for higher
education expenses. - Why isn’t there an amount in Box2?
The IRS instructs institutions to report payments received (Box 1). Prior to the 2018 calendar reporting, the
University of Wisconsin reported qualified tuition and related expenses that were billed during the tax year (Box
2). Box 2 is no longer a reporting option. - For purposes of Box 1, what educational expenses are considered as qualified tuition and related
expenses?
Qualified tuition and related expenses refer to tuition and required fees, such as segregated fees and lab fees, a
student must pay to be enrolled at or attend an eligible education institution. Tuition waivers and remissions are
considered reductions to qualified tuition and expenses.
Qualified expenses do not include: - Amounts paid for any course or education involving sports, games, or hobbies unless the course or other
education is required as part of the student’s degree program or is taken to acquire or improve job skills. - Charges and fees for room, board, insurance, transportation, personal, living, and other family expenses.
- The cost of books and equipment are generally not qualified expenses because eligible educational
institutions usually do not require that the cost of the books or equipment be paid to the institution as a
condition of the student’s enrollment or attendance at the institution. However, some campuses may
have a mandatory textbook fee or rental program which may be included as a qualified related expense. - Do the “Amounts Paid” figures in Box 1 of my 1098T equal the “Qualified Expenses” I can claim on my
IRS Form 8863 as I file mytaxes?
Not necessarily. The University is required to provide the “amounts paid” and “scholarship or grant” figures to help
you determine the amount of qualified expenses you can claim on your IRS Form 8863. Per Internal Revenue
Code Section 25A, taxpayers may claim an education tax credit only with respect to qualified tuition and related
expenses paid during the calendar year. You will need to review your payment records to determine the actual
qualified expenses paid. Remember that qualified amounts paid by student loans may count as payments eligible
for these purposes. Scholarships and grants received may reduce your eligible payment amounts. See IRS
Publication 970 for information to determine your qualified expenses paid amount. - Where can I get copies of my payment and loan disbursementinformation?
This information may be found on your campus’s Student Information Systems on your tuition account or on-line
billing statement history. If you are a parent looking for this information for a student, please ask your student to
access this information for you. - What amounts appear in Box 4 – Adjustments made for a prior year?
This box shows the amount of any tuition and fees reductions in the current calendar year for charges that were
billed in a previous calendar year. It also shows reimbursements or refunds of qualified tuition and related
expenses made in the current calendar year that relate to payments received that were reported for any prior
year after 2002. - How did the University determine the amounts to include in Form 1098T Box 5 – Scholarships or Grants?
The figure in Box 5 – Scholarships or Grants includes scholarships, grants and, if applicable, payments made by a
third party under a formal billing arrangement (i.e., outside scholarships, employer provided educational assistance
[regardless of taxability], military, etc.) which havebeen administered by the University of Wisconsin System. If you
received other forms of outside scholarships and grants not administered by the University of Wisconsin System, it
is your responsibility to adjust the figure accordingly. Third party payments do not include payments made by your
parent or other individuals. - Why is my employer provided educational assistance considered a scholarship or grant if I am being
taxed on it?
The University of Wisconsin System does not determine whether your education benefits are being taxed by your
employer. As such, scholarships and grants are increased by 100% of any employer provided payments under a
formal billing arrangement, and it is up to the student to adjust their qualified tuition and related expenses
accordingly based on the taxability of their employer benefits. - What amounts appear in Box 6 – Adjustments to scholarships or grants for a prioryear?
This box shows the amount of any scholarship, grant and, if applicable, third party reductions in the current
calendar year for aid that was credited in a previous calendar year. - Why is there no check mark in box 8 – at least part-time?
Box 8 will not be checked if you were not enrolled at a half-time status during an academic period which is either
enrolled or billed during the calendar year. The University of Wisconsin System checks this box if you were halftime or more for at least one term beginning during the year. - What is the purpose of Box 9 – graduatestudent?
Box 9 will be checked if you were enrolled as a graduate student for at least one academic period during the
calendar year. If Box 9 is checked, it alerts the IRS to the fact that the American Opportunity Credit is not allowable
for the student’s qualified expenses because the student is beyond the first four years of post-secondary
education and that the Lifetime Learning Credit may beallowable. - What if my 1098-T has the incorrect social security number onit?
The single most important information on the form is your Social Security Number. You must submit a
written request to change or correct your SSN by mail or in person to the Registrar’s Office. You may be required
to supply a signed, legible copy of your Social Security card or complete Form W-9S (Request for Student’s or
Borrower’s Taxpayer Identification Number and Certification). Form W-9S is the official IRS form used to state
your SSN. You need only complete Part I of this form when requesting a 1098-T. Enter your SSN in the spaces
marked “Taxpayer identification number.” - Can I claim a credit if I am a foreignstudent?
Generally, foreign students cannot claim a credit. However, some foreign students may be eligible. Review IRS
forms, instructions, and publications for guidance. - How do I change or correct my name listed on my 1098-T?
Your name is a key element on your tax information. Follow your campus’s process for changing your name so
that the University has up-to-date information. - Why didn’t I receive my 1098-T?
Students who have access to the campus’s Student Information Systems can consent to receive Form 1098-
T electronically. For those that do not provide electronic consent, 1098-T’s are mailed to the student’s
address as maintained by the University of Wisconsin System Campus Registrar’s Offices at the end of
January. You should follow your campus’s process for changing your address so that the University has upto-date information. - Will an outdated address listed on the 1098-T affect me when I file my tax return?
No. The address shown on Form 1098-T is irrelevant for IRS income tax filing purposes. However, you should
follow your campus’s process for changing your address so that the University has up-to-date information. - How can I get a reprint of my 1098-T form?
To receive a reprint of your Form 1098T, please contact the institution’s Bursar Office and they will mail a copy of
the form to your mailing or home address in your student center. - Is there a deadline in which to have a Form 1098-T issued?
UW institutions will issue a 1098-T to any student who: - Is entitled to receive a 1098-T,or
- Requests a 1098-T in advance of the time those forms need to be submitted for IRS processing.
UW institutions will issue a copy of a previously issued 1098-T to any student to whom that 1098-T was previously
issued.