1098-T Tax Forms

     

The Taxpayer Relief Act of 1997 requires that all educational institutions provide U.S. citizens or permanent residents with a tax form detailing payments made for qualifying tuition and related expenses for the calendar year.  This form is referred to as Form 1098-T.  Educational institutions are not required to provide forms under the following circumstances:

  • When the student does not provide the institution with a Social Security Number.
  • When the payment is for courses with no academic credit, even if the student is otherwise enrolled in a degree program. 
  • When a student’s qualified tuition and related expenses are waived entirely or are paid exclusively with grants/scholarships.
  • No payment has been made of qualified tuition and related expenses, even if expenses have been incurred.
  • When a formal billing arrangement is made between NJIT and the student’s employer or government agency to cover the student’s qualified tuition and related expenses.
  • When the student is a non-resident alien, unless requested by the student.

The Internal Revenue Service does not require NJIT to file a Form 1098-T for foreign students who are not US residents for tax purposes as non-resident students are not eligible for education tax benefits. However, NJIT cannot definitively determine which foreign students are residents for tax purposes.  NJIT is also required to provide non-resident aliens Form 1098-T upon request. 

IRS Form 1098-T is made available to students through the Highlander Pipeline no later than January 31st of each year. Current students can access the form through the Pipeline using the step-by-step instructions below.  All other students can access the Student Account and Payment Portal directly  by using your NJIT ID number and six digit birthday.

For step-by-step instructions on how to access your 1098-T form electronically (PDF). If you need to update your Social Security Number, please complete IRS Form W-9S, and bring the completed form along with your Social Security Card to the Office of the Registrar.

If you wish to opt-out of electronic access to your 1098-T form and have the form mailed to your home address, please complete the Revocation of Electronic 1098-T Consent Form and return it to the Office of the Bursar for processing. This form is valid for the tax year indicated on the form, and must be completed for each year a student is requesting a paper form.  

Below are descriptions of certain information contained in Form 1098-T which will assist you in better understanding the form:

Box 1 – Payments received for qualifying tuition and related expenses.  This amount includes payments from all sources and is reduced by any reimbursements and refunds the student received relating to payments of qualified tuition and related expenses. This box will include payments of past-due qualified tuition and related expenses from a previous calendar year if the student was billed for these charges.  

Box 2 – In previous years, this box contained amounts billed for Qualified Tuition and Related Expenses (QTRE) less any reductions in charges. Beginning in 2018, this box is no longer in use as institutional reporting requirements have changed due to federal law and NJIT must report the amount of QTRE paid in Box 1.

Box 4 – For Payments Received - reimbursements or refunds of qualified tuition and related expenses made in 2019 that relate to payments received that were reported for any prior year after 2002.

For Amounts Billed - Reductions in charges made for qualified tuition and related expenses made during the calendar year that relate to amounts billed that were reported for any prior year after 2002.

*These requirements also apply to an adjustment made in connection with a nonresident alien for which the educational institution filed and furnished a Form 1098-T for the prior year.

Box 5 - Total amount of any institutional scholarships or grants that were administered and processed during the calendar year for the payment of the student's costs of attendance.  Cares Act Grants are not included in Box 5 (please visit IRS FAQ). 

Box 6 – Amounts of any reduction of scholarships and grants that were reported in any prior year after 2002.

Box 7 - Amounts billed for qualified tuition and related expenses, reported on the current year’s form, but are related to an academic period that begins in January through March of the following year.  For example, if you were billed and paid for the upcoming Spring semester during November and December, box 7 will be checked.  This amount is eligible for credit for only that year and should not be counted twice.

Box 8 – If checked, the student was at least a half-time student during any academic period. A half-time student is a student enrolled for at least half the full-time academic workload for the course of study the student is pursuing.

Box 9 – If checked, the student was a graduate student. The student is a graduate student if the student was enrolled in a program or programs leading to a graduate-level degree, graduate-level certificate, or other recognized graduate-level educational credential.

For additional information and instructions on Form 1098-T, please see IRS Publication 970 or www.IRS.gov. Please note, the information provided on this page is for general assistance relating to IRS Form 1098-T and should not be construed as tax advice.

BURSAR HOME