Students and Parents
The University Tax Management Office is a consulting office that supports University departments with their business tax needs and cannot give advice in personal tax matters. See the following links for additional resources.
Form 1098-T Frequently Asked Questions and Contact Information
Here are some of the more frequently asked questions about Form 1098-T.
What is a Form 1098-T?
A Form 1098-T is intended to be used to substantiate certain tax credits when students or parents file their tax returns. The University is required to issue a Form 1098-T for each eligible student they enroll and for whom a reportable transaction is made. See IRS Publication 970 and IRS Publication 5197 for more information.
How do I get my Form 1098-T?
- Your Form 1098-T will be available electronically in MyU no later than January 31. Step-by-step instructions to view/print your Form 1098-T are available: How to view your IRS Form 1098-T.
- If you have not completed the University's eAgreement in MyU, your Form 1098-T will be sent via U.S. mail no later than January 31. The Form 1098-T is mailed to the home/permanent address listed on your University student record. To check this address, go to MyU and click on the My Info tab. If there is no home/permanent address on your student record, the 1098-T is mailed to your current mailing address listed.
- If you would like your parents to access your Form 1098-T directly, you can provide them with parent/guest access to your student account. That access will allow them to view and print your Form 1098-T.
- If granted access, parents/guests can learn how to view their student’s Form 1098-T by going to parent and guest access.
- You can print prior year copies of Form 1098-T from the My Finances section of MyU. Only tax years for which you are eligible to receive a Form 1098-T will be available.
- The University cannot send your Form 1098-T directly to your tax preparer.
- If you feel there is an error on your Form 1098-T, please contact your campus for assistance. See contact information below.
Why didn’t I get a Form 1098-T?
Reasons why you might not receive a Form 1098-T include:
- If you did not pay any qualified charges to the University, or
- If you are classified as a nonresident alien for tax purposes in the University’s student record database.
If you did not receive a Form 1098-T and would like to request one, please contact your campus for assistance. See contact information below.
Why did my high school student receive a Form 1098-T or Form W-9S?
If your student was enrolled in a program such as the Post-Secondary Enrollment Options program (PSEO), College in the Schools program (CIS), or University of Minnesota Talented Youth Mathematics Program (UMTYMP) and had qualified charges that were paid during the calendar year, the University is required to provide Form 1098-T to your student. The University requests the student's social security number using Form W-9S so it can be listed on your student’s Form 1098-T.
What is in Box 1 of Form 1098-T?
Box 1 of Form 1098-T constitutes payments received for qualified tuition and related expenses processed by the University. Using the Box Amount tab on the View 1098-T page in MyU, click on the Payment Received amount to view details on the included payments.
What is in Box 5 of Form 1098-T?
Box 5 of Form 1098-T constitutes scholarships and grants processed by the University. Using the Box Amount tab on the View 1098-T page in MyU, click on the Scholarships or Grants amount to view the included scholarships and grants.
I received a non-compensatory fellowship paid through the payroll system. Is this reported on my Form 1098-T?
Yes. Box 5 of Form 1098-T constitutes scholarships and grants processed by the University and will include non-compensatory fellowships paid through the payroll system. Using the Box Amount tab on the View 1098-T page in MyU, click on the Scholarships or Grants amount to view the included fellowships. You may also see the fellowship information reflected on the 1098-T Additional Detail section.
What are qualified tuition and related expenses?
Qualified tuition and related expenses are tuition, required fees, and required course materials for enrolled students at the University. The following are not qualified tuition and related expenses: charges and fees for room, board, insurance, medical expenses (including student health fees), transportation, childcare reimbursements, and similar personal, living, or family expenses.
Study abroad programs follow this same logic - tuition and required fees are qualified, and personal expenses including travel are not.
Do book and computer purchases from University Bookstores show up on Form 1098-T?
These items are not tracked within the student finance system of the University. Each student must keep track of their qualified charges (e.g., required books and required equipment) on their own.
How are Regents Scholarships reflected on Form 1098-T?
Tuition and required fees paid by the employee will be reported in Box 1 on Form 1098-T. Tuition benefits provided to employees under the Regents Scholarship program are not reported on Form 1098-T unless they are subject to tax and reported on Form W-2. Such taxed amounts are reported in Box 1 of Form 1098-T. More information about tax implications of the Regents Scholarship is available in Appendix Tax Implications of Regents Scholarship Program.
Is the Form 1098-T issued to tribal learners?
The Tribal General Welfare Exclusion Act of 2014 provides an income tax exclusion for educational benefits provided by Indian tribes to tribal members, their spouses, and certain dependents. This income tax exclusion means that educational benefits provided by a tribe, including room and board or transportation expenses to and from school, may be excluded from income when the tribal learner is filing a federal income tax return. However, the University is still required to issue a Form 1098-T to the tribal learner. Consequently, the tribal learner must take extra steps to determine what needs to be reported as taxable income and whether they may qualify for an education tax credit. Click on Box 5 of your electronic version of the Form 1098-T to help identify tribal scholarships. Guidance and resources are available on the IRS’s website for tribal learners receiving educational benefits provided by tribes.
Minnesota Tax Considerations
Form 1098-T is a federal form, but tuition expenses and scholarships can be relevant for state taxes as well. This comes up frequently for Minnesota Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund. Please carefully review the instructions for all returns being filed and understand the potential requirement to include nontaxable scholarships as additional income on the M1PR.
Contact Information and Resources
Form 1098-T questions can be directed to your campus contacts as linked below:
Educational Tax Benefit Resources
Below are resources for University of Minnesota students and their parents who may be eligible for education related tax benefits. Please check the tax year on the documents carefully, as some are periodically updated by the IRS.
Tax Benefits for Education: Information Center
IRS Publication 970, Tax Benefits for Higher Education
IRS Publication 5197, Students and parents, Why Form 1098-T is important to you
IRS Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
Reference for Students Receiving Non-Compensatory Payments
Scholarship and Fellowship Questions
For resources on how to handle your scholarship/fellowship information, please see the IRS Publication 970.
Scholarships and Fellowships
A scholarship or fellowship is a payment made to aid a student in furthering the academic, research or scholarly education of the student. A scholarship or fellowship may be tax free if certain requirements are met:
- You are a student at a college or university,
- The scholarship or fellowship does not exceed your qualified education expenses for the calendar year,
- The scholarship or fellowship does not require that it be used for non-qualified education expenses, such as room and board, and
- It is not a payment for services required as a condition for receiving it.
Qualified Education Expenses
Qualified education expenses include:
- Tuition and fees required to enroll at or attend the University, and
- Course-related expenses, such as fees, books, equipment, and supplies required for the courses at the University.
The student is responsible for tracking the costs of tuition and other required university fees, books, supplies, equipment, and similar expenses.
Qualified education expenses generally do not include the cost of room and board, travel, research, equipment, or other expenses that are not required. Tribal learners, see IRS guidance for certain exceptions to this treatment.
Types of Award Payments
An award package may include qualified or nonqualified scholarships, fellowships, and/or payment for services. A scholarship or fellowship payment that is made without any regard for services rendered, such as a scholarship or fellowship to support study or research, is non-compensatory. Non-compensatory payments are not wages and do not create an employer-employee relationship. Generally, students cannot exclude from their gross income the part of an award that represents payment for teaching, research or other services required as a condition of receiving the funds. These compensatory payments must be made through Payroll for appropriate withholding and reporting.
Tax Reporting of Awards to US Citizens and Residents
Payments for services are processed through Payroll with the appropriate withholding and Form W-2 reporting.
The University is not required to report scholarships or fellowships to US citizen or resident alien recipients. Recipients should collect relevant information on payments received and eligible expenses throughout the year to identify any taxable income.
No taxes are withheld from the scholarships or fellowships, so recipients may need to make estimated quarterly tax payments to the IRS and appropriate state. Information on how to file estimated income tax withholding is available on the Human Resources website.
Tax Reporting of Awards to Nonresident Alien Recipients
Payments for services are processed through Payroll with the appropriate withholding and Form W-2 or Form 1042-S reporting.
Nonresident alien recipients of scholarships or fellowships may be subject to federal tax withholding. The University is required to report information annually to the recipient and the IRS on Federal Form 1042-S. Recipients should collect relevant information on payments received and eligible expenses throughout the year to identify any taxable income.
There may be an opportunity for nonresident alien recipients to file a nonresident tax return (1040-NR or 1040-NR-EZ) on which a refund of any excess taxes withheld may be claimed. The Human Resources website has additional information.
Additional information at irs.gov
The University Tax Management Office cannot give advice in personal tax matters or assistance with personal tax preparation. The following resources may be helpful for finding tax preparation services or support.
NRVTAP (Nonresident Volunteer Tax Assistance Program)
NRVTAP operates an IRS VITA (Volunteer Income Tax Assistance) clinic for students and University community members, as well as providing a variety of free resources and support. NRVTAP offers their services to both US taxpayers and to nonresident aliens. For more information, go to NRVTAP.com or e-mail [email protected].
Nonresident Aliens Assistance
Nonresident aliens may visit the International Student & Scholar Services (ISSS) website for tax information. Assistance is also provided by the NonResident Tax Help Group (NoRTH). International students may wish to review information provided by Payroll Services and the IRS foreign students and scholars web page.
Minnesota Department of Revenue
The Minnesota Department of Revenue has free tax preparation resources available that may help you meet your tax filing needs.
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University Tax Management
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