[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304401-105":53,"doc-detail-304401-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","explanation-of-irs-form-1098-t","Explanation of IRS Form 1098-T","","Explanation covering IRS Form 1098-T and how it may be used when completing an individual tax return. Describes that the form is an information return for qualified tuition and related expenses (QTRE) and may differ from amounts actually paid. Outlines guidance on maintaining supporting documentation for education tax credits, discusses included versus excluded charges, timing of charges and payments, and treatment of prior-year adjustments, scholarships, and grants reported in specific boxes.",{"@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/explanation-of-irs-form-1098-t/304401/",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/explanation-of-irs-form-1098-t/304401.png","ImageObject",442,249,{"name":88,"@type":89},"Sage","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is IRS Form 1098-T and why is it provided?","Question",{"text":108,"@type":109},"IRS Form 1098-T is an information form filed with the IRS to provide data that may help you complete an individual tax return and related education credit claims.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Does Box 1 on Form 1098-T always match what you actually paid?",{"text":113,"@type":109},"No. The amount on Form 1098-T may differ from the amount you actually paid for qualified tuition and related expenses, so supporting documentation should be retained.",{"name":115,"@type":106,"acceptedAnswer":116},"How are prior-year adjustments and scholarships reported on Form 1098-T?",{"text":117,"@type":109},"Box 4 reports adjustments to qualified tuition and related expenses calculated in a prior year, typically reflecting reductions tied to changes like withdrawals or dropped courses. Box 5 reports total scholarships or grants processed during the calendar year, and timing can affect which year the items appear.","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},304401,1789812902,{"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":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"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":125,"read_time":9},687197207057,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Explanation of IRS Form 1098-T  \nThe IRS Form 1098-T is provided, as required by the IRS, to provide information that may assist you in completing your individual tax return. The information listed on IRS Form 1098-T maybe different than the amount you actually paid towards Qualified Tuition and Related Expenses (hereafter known as QTRE). We strongly recommend seeking professional assistance when claiming an education tax credit. Regardless of the information provided on the 1098-T, if you choose to claim an education tax credit, you should always keep documentation such as invoices and receipt of payment that supports any claimed tax credit even if you report only what is on IRS Form 1098-T.  \n▪ The IRS Form 1098-T is an information form filed with the Internal Revenue Service.  \n▪ The IRS Form 1098-T that you receive reports amounts paid for qualified tuition and related expenses, as well as other related information  \n▪ You, or the person who may claim you as a dependent, may be able to claim an education tax credit on IRS Form 1040 for the qualified tuition and related expenses that were actually paid during the calendar year.  \n▪ We are not allowed to discuss tax implications, how this form may relate to you, or give tax advice. Please consult your tax preparer with all questions related to this document. Some helpful links to the IRS atthe bottom of this page may provide you with more information related to how form 1098-T may affect you.  \nAmounts Paid for Qualified Tuition and Related Expenses  \nBOX 1 of IRS Form 1098-T reports the qualified tuition and related expenses paid during the calendar year. For purposes of IRS Form 1098-T, Bentley University has determined based on interpretation of the limited IRS guidance provided that the following charges are included or not in qualified tuition and related expenses. Please note, IRS Publication 970 states that \"the amount on form 1098-T might be different from the amount you actually paid and are deemed to have paid.\" Further IRS Form 8863 instructions state that \"The amount of qualified Tuition and related expenses reported on Form 1098-T may not reflect the total amount of the qualified tuition and related expenses paid during the year for which you may claim the tax credit. You may include qualified tuition and related expenses that are not reported on IRS Form 1098-T when claiming one of the related credits if you can substantiate payment of these expenses.\"  \n\n| Qualified Tuition and Related Expenses INCLUDED |  | Charges not considered Qualified Tuition and Related expenses and therefore NOT INCLUDED |\n| --- | --- | --- |\n| ▪ | Resident and Non-Resident Tuition | ▪ Housing & Meal Plan related charges |\n| ▪ | Program Specific Charges | ▪ Health Insurance |\n| ▪ | Required Course Fees | ▪ Late Fees |\n| ▪ | Student Activity Fee | ▪ Library Fines |\n| ▪ | International Fee | ▪ Parking Permit or Citations |\n| ▪ | New Student Fee | ▪ Other Non-Mandatory Fees |\n\nPlease note that the timing of each charge and payment/scholarship are important regarding which calendar year they are reported in. At times, charges may be posted in one calendar year, and payments in another calendar year which will impact how the data is reported on the 1098-T. Additionally, if the sum of charges in a calendar year is greater than the sum of payments in a calendar year, that difference is carried forward and included as part of the QTRE sum for the following calendar year.  \nAdjustments Made for a Prior Year  \nBOX 4 of IRS Form 1098-T reports adjustments made to qualified tuition and related expenses calculated in a prior year. The amount reported in Box 4 represents a reduction in tuition billed during a prior calendar year. For example, if you were billed in Nov/ Dec 2023 and later had a reduction in the QTREcharges in 2024 (i.e. withdrawal, courses dropped), Box 4 reports the decrease in billed tuition due to the withdrawal or drop. The amount reported in BOX 4 reports the decrease in QTRE fr","cbCaihLnoo2IE1qv","https://ap.wps.com/l/cbCaihLnoo2IE1qv","pdf",73939,"English","# IRS Form 1098-T Overview\n## Covered purpose and limits\n## Amounts paid for QTRE (Box 1)\n## Included vs not included charges\n## Timing and carryforward rules\n## Prior-year adjustments (Box 4)\n## Scholarships and grants (Box 5)\n## Items not included in Box 5\n## Prior-year scholarship/grant adjustments (Box 6)","[{\"question\":\"What is IRS Form 1098-T and why is it provided?\",\"answer\":\"IRS Form 1098-T is an information form filed with the IRS to provide data that may help you complete an individual tax return and related education credit claims.\"},{\"question\":\"Does Box 1 on Form 1098-T always match what you actually paid?\",\"answer\":\"No. The amount on Form 1098-T may differ from the amount you actually paid for qualified tuition and related expenses, so supporting documentation should be retained.\"},{\"question\":\"How are prior-year adjustments and scholarships reported on Form 1098-T?\",\"answer\":\"Box 4 reports adjustments to qualified tuition and related expenses calculated in a prior year, typically reflecting reductions tied to changes like withdrawals or dropped courses. Box 5 reports total scholarships or grants processed during the calendar year, and timing can affect which year the items appear.\"}]","Explanation of IRS Form 1098-T | PDF"]