[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301425-105":53,"doc-detail-301425-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","1098-t-faq-updated-for-tax-year-2020","1098-T FAQ - Updated for Tax Year 2020","","Provides guidance on IRS Form 1098-T distribution and how to interpret key fields for qualified tuition and related expenses. Explains timing and delivery to students, the form’s informational nature, and why credit eligibility must be determined using the taxpayer’s own records. Covers reasons for not receiving the form, differences in Box 2 versus prior years, what Box 1 includes, exclusions such as emergency funds under the CARES Act and non-qualified expenses, and where to obtain detailed listings and additional resources.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/1098-t-faq-updated-for-tax-year-2020/301425/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/1098-t-faq-updated-for-tax-year-2020/301425.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why am I receiving Form 1098-T, or why didn’t I get one?","Question",{"text":108,"@type":109},"Eligible institutions must file for each enrolled student with required reporting activity, mailing the form by the end of January and providing it electronically. A 1098-T is not required for non-credit courses, certain non-resident alien situations, fully waived/purely scholarship-paid tuition, or when qualified tuition is covered through specific billing arrangements.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Why is Box 2 empty?",{"text":113,"@type":109},"Before tax year 2018, institutions could report either payments received or amounts billed, and totals appeared in Box 2. Starting with tax year 2018, the IRS requires reporting payments received in Box 1 (including scholarship payments), which changes the Box 2 content.",{"name":115,"@type":106,"acceptedAnswer":116},"What doesn’t Box 1 include, and what expenses are not qualified tuition and related expenses?",{"text":117,"@type":109},"Box 1 reflects only payments received for qualified tuition and related expenses, excluding emergency funds under the Federal CARES Act. Not qualified are certain course types (e.g., sports/games/hobbies unless part of a degree program), room/board/insurance/medical/transportation and similar personal living costs, and generally books and equipment costs per IRS guidance.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301425,1790177048,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","1098-T FAQ  \nIn January of each year, CCCS, on behalf of all colleges within the system, mails IRS Form 1098-T to students who had qualified tuition and other related educational expenses paid during the previous calendar year (January 1 – December 31, YYYY) . (See exceptions in Question 1, below.) This form is informational only and should not be considered as tax opinion or advice. It serves to alert students that they may be eligible for federal income tax education credits such as the Lifetime Learning Credit and the Hope Credit as part of their Federal Income Tax Return. Receipt of Form 1098-T, as designed and regulated by the IRS, does not contain all the information needed to claim a tax credit and indicate eligibility for the 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 and seek advice from their tax consultant, as needed.  \nNOTE: It is up to each taxpayer to determine eligibility for the credits and how to calculate them.  \nEXAMPLE FORM*:  \n*For updated forms for each year, see [http://www.irs.gov/pub/irs-pdf/f1098t.pdf](http://www.irs.gov/pub/irs-pdf/f1098t.pdf)  \n[1](1) . Why am I receiving this form or why didn’t I get a 1098-T?  \nEligible institutions must file for each student that enrolls and for whom areportable transaction is made as required by the Taxpayer Relief Act of 1997. The 1098-T form is mailed by the end of January and is also available electronically. A copy of this form has also been provided to the IRS.  \nEligible institutions are not required to file a 1098-T for:  \na. Non-credit courses  \nb. Non-resident alien students unless requested by the student  \nc. Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships  \nd. Students that do not maintain a separate financial account or whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student’s employer or a government entity (such as the Department of Defense or Department of Veterans Affairs.)  \n2. Why is Box 2 empty?  \nPrior to tax year 2018, institutions were able to choose to report payments received OR amounts billed for qualified tuition and related expenses. CCCS elected to report amounts billed for qualified tuition and related expenses. These totals appeared in Box 2 prior to tax year 2018.  \nEffective tax year 2018 , the IRS requires that payments received for qualified tuition and related expenses be reported. These appear in Box 1 and include scholarship payments.  \n3. Why doesn’t Box 1 include everything I paid?  \nThe payments in Box 1 reflect only payments received for qualified tuition and related expenses . In an effort to avoid taxpayer confusion, funds issued as emergency funds pursuant to the Federal CARES ACT the funds should NOT be reported on the 1098-T. It is the taxpayers’ responsibility to use their own financial records and seek advice from their tax consultant, as needed for any potential impact for the inclusion or exclusion of these funds.  \nNote: The following are not qualified tuition and related expenses:  \na. Amounts paid for any course or other education involving sports, games, or hobbies, unless the course or other education is part of the student's degree program, or is taken to acquire or improve job skills.  \nb. Charges and fees for room, board, insurance, medical expenses (including student health fees), transportation, and similar personal, living, or family expenses.  \nc. The cost of books and equipment are generally not qualified expenses because eligible educational institutions usually do not require that the cost of books or equipment be paid to the institution as a condition of the student’s enrollment or attendance at the institution.  \nd. Per IRS Instructions for 2020 1098-Ts,  \n4. How/where can I get a detailed listing of the amounts reported on the Form 109","cbCaiodWHjn4lvtO","https://ap.wps.com/l/cbCaiodWHjn4lvtO","pdf",275213,"English","# 1098-T FAQ\n## Why am I receiving this form or why didn’t I get a 1098-T?\n## Why is Box 2 empty?\n## Why doesn’t Box 1 include everything I paid?\n## How/where can I get a detailed listing of the amounts reported on the Form 1098-T?\n## Why is my Scholarship amount so high?\n## Who may I contact if I have additional questions about my Form 1098-T?\n## What address will my 1098 T be sent to?","[{\"question\":\"Why am I receiving Form 1098-T, or why didn’t I get one?\",\"answer\":\"Eligible institutions must file for each enrolled student with required reporting activity, mailing the form by the end of January and providing it electronically. A 1098-T is not required for non-credit courses, certain non-resident alien situations, fully waived/purely scholarship-paid tuition, or when qualified tuition is covered through specific billing arrangements.\"},{\"question\":\"Why is Box 2 empty?\",\"answer\":\"Before tax year 2018, institutions could report either payments received or amounts billed, and totals appeared in Box 2. Starting with tax year 2018, the IRS requires reporting payments received in Box 1 (including scholarship payments), which changes the Box 2 content.\"},{\"question\":\"What doesn’t Box 1 include, and what expenses are not qualified tuition and related expenses?\",\"answer\":\"Box 1 reflects only payments received for qualified tuition and related expenses, excluding emergency funds under the Federal CARES Act. Not qualified are certain course types (e.g., sports/games/hobbies unless part of a degree program), room/board/insurance/medical/transportation and similar personal living costs, and generally books and equipment costs per IRS guidance.\"}]","1098-T FAQ - Updated for Tax Year 2020 | PDF",1789782313]