[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302248-105":53,"doc-detail-302248-en":130},{"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":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","irs-form-1098-t-important-notes-eligibility-and-tax-credit-guidance","IRS Form 1098-T - Important Notes, Eligibility, and Tax Credit Guidance","","IRS Form 1098-T information is provided for general assistance and is not tax advice. The form helps students and families determine eligibility for education tax benefits, including the American Opportunity Credit, the Lifetime Learning Credit, or a Tuition and Fees Deduction. Hamilton College issues the 1098-T annually on or before January 31, with details tied to the tax year. The document explains how 1098-T supports preparation of IRS Form 8863 or IRS Form 8917, outlines SSN reporting requirements, and clarifies 2018 onward billing versus payment reporting and the Box 1/Box 2 structure.",{"@graph":63,"@context":122},[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/irs-form-1098-t-important-notes-eligibility-and-tax-credit-guidance/302248/",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/irs-form-1098-t-important-notes-eligibility-and-tax-credit-guidance/302248.png","ImageObject",442,249,{"name":88,"@type":89},"Franzy","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Who is eligible to receive an IRS Form 1098-T?","Question",{"text":108,"@type":109},"Not all students receive Form 1098-T. Non-resident aliens or international students will not receive a 1098-T statement under IRS guidelines.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What tax benefits does Form 1098-T help determine?",{"text":113,"@type":109},"Form 1098-T helps determine eligibility for the American Opportunity Credit, the Lifetime Learning Credit, or a Tuition and Fees Deduction.",{"name":115,"@type":106,"acceptedAnswer":116},"How does Hamilton College determine what to report on the 1098-T?",{"text":117,"@type":109},"The information is based on the tax year, not the academic year. For 2018 onward, the form reflects tuition and related expenses paid versus tuition and related expenses billed.",{"name":119,"@type":106,"acceptedAnswer":120},"Why is a Social Security Number (SSN) required for reporting?",{"text":121,"@type":109},"Hamilton College requests each student’s SSN to support reporting for qualified educational expense deductions. Failure to provide an SSN may result in a registration hold and/or an IRS fine under Internal Revenue Code Section 6723.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},302248,1790466441,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":9},2336478945519,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","IRS Form 1098-T  \nThe following information is provided for general assistance related to the IRS Form 1098-T but should not be construed as tax advice. Please consult IRS Publication 970 or contact a tax advisor if you need further assistance.  \nIMPORTANT NOTE: Not all students will receive a IRS Form 1098-T. According to IRS guidelines, a 1098-T statement will not be provided to non-resident aliens or international students.  \nThe 1098-T form is used to assist students and families in determining if you are eligible for an Education Tax Credit or a Tuition and Fees Deduction. Hamilton College is required to produce the 1098-T by IRS regulations. The 1098-T form is provided each year on or before January 31. The information contained in the 1098-T will help you determine if you may claim one of the two tax credits, the American Opportunity Credit or the Lifetime Learning Credit, or a Tuition and Fees Deduction. To claim either credit, the 1098-T is provided to assist you in preparing IRS Form 8863 or IRS Form 8917 respectively.  \nStudents can access their 1098-T at [https://www.hamilton.edu/offices/business/student](https://www.hamilton.edu/offices/business/student)accounts/cashnet and they may give access to their authorized users. Please visit this page to retrieve forms from tax years 2018 forward.  \nSocial Security Numbers: Per state, federal and IRS guidelines, Hamilton College will request that all students provide their Social Security Number (SSN) for reporting purposes. Having an accurate SSN on tax forms supports the tax deduction that a student or family may claim for qualified educational expenses on both federal and state income tax returns. Failure to provide Hamilton College with an SSN may result in a registration hold and/or being fined by the IRS in accordance with Internal Revenue Code Section 6723 .  \n1098-T Data: The data reported on the 1098-T is based on the tax year (not the academic year).  \nFor the calendar/tax reporting year 2018 (and going forward), the IRS requires that the 1098-T Form reflect the amount of tuition and related expenses paid versus the amount of tuition and related expenses billed.  \nFor the calendar/tax reporting year 2018 (and going forward), the student’s 1098-T will reflect a dollar amount in Box 1 for “Payments received for qualified tuition and related expenses”. Box 2,“Amounts billed for qualified tuition and related expenses”, will be blank.  \nTax Credits: The Taxpayer Relief Act of 1997 established two educational tax credits, the American Opportunity Credit and the Lifetime Learning Credit. To claim either credit, the 1098-T is provided to assist you in preparing IRS Form 8863.  \nResources: Hamilton College will not provide individual income tax advice. We suggest that you contact your tax professional with any questions after reviewing this information and these resources.","cbCail3htPjmQ2W1","https://ap.wps.com/l/cbCail3htPjmQ2W1","pdf",91801,"English","# IRS Form 1098-T Overview\n## Purpose and eligibility\n## When and where the form is provided\n## SSN reporting and consequences\n## 1098-T data rules by tax year\n## How payments vs. billed amounts are reported\n## Tax credits and related IRS forms\n## Resources and limits on advice","[{\"question\":\"Who is eligible to receive an IRS Form 1098-T?\",\"answer\":\"Not all students receive Form 1098-T. Non-resident aliens or international students will not receive a 1098-T statement under IRS guidelines.\"},{\"question\":\"What tax benefits does Form 1098-T help determine?\",\"answer\":\"Form 1098-T helps determine eligibility for the American Opportunity Credit, the Lifetime Learning Credit, or a Tuition and Fees Deduction.\"},{\"question\":\"How does Hamilton College determine what to report on the 1098-T?\",\"answer\":\"The information is based on the tax year, not the academic year. For 2018 onward, the form reflects tuition and related expenses paid versus tuition and related expenses billed.\"},{\"question\":\"Why is a Social Security Number (SSN) required for reporting?\",\"answer\":\"Hamilton College requests each student’s SSN to support reporting for qualified educational expense deductions. Failure to provide an SSN may result in a registration hold and/or an IRS fine under Internal Revenue Code Section 6723.\"}]","IRS Form 1098-T - Important Notes, Eligibility, and Tax Credit Guidance | PDF",1789791090]