Frequently Asked Questions on Form 1098-T

IRS Form 1098-T (Tuition Statement) is an informational statement intended to serve as a guide for the taxpayer.  The university prepares the form for students with qualified tuition and related expenses with U.S. citizenship or permanent resident status during the reported tax year.

• Please see below for the deadline for mailed-in payments during the university Winter Recess Closure between December 24, 2025 and January 2, 2026:
  • Mailed-in payments to the university's campus address for Spring 2026 or prior semester's qualified tuition and related expenses will be posted and reported in Box 1 on Form 1098-T for tax year 2025 if received before 3pm on Tuesday, December 23, 2025.
  • Mailed-in payments to the university's lockbox with all accompanying invoice remittance will be posted and reported in Box 1 on the Form 1098-T for tax year 2025 if the payment is received by the lockbox before December 30, 2025. Missing invoice remittance will delay the posting of such payment.
  • Mailed-in payments after the above described deadline will be reported in Box 1 on Form 1098-T in tax year 2026.
• SIS Online payments will be credited to the account on the day the payment is made. 
  • Online payments made on or before December 31, 2025 will appear on the Form 1098-T for tax year 2025 for Spring 2026 (for those enrolled) or prior semester's qualified tuition and related expenses.

For U.S. Citizens and Permanent Residents, the tax year 2025 IRS Form 1098-T was issued and available online in SIS on January 16, 2026. An email was sent to the student's Case e-mail address when the form was available for online viewing. If a student Opt Out of 1098-T Electronic Delivery (deadline was January 23, 2026), the form was mailed on January 27, 2026. If you Opt Out and have not receive your Form 1098-T, you can Opt In for Electronic Delivery to view the form online.

For Nonresident Aliens and those who have changed their residency status in SIS after January 2, 2026, the tax year 2025 IRS Form 1098-T will be available within 7 business days after the Nonresident request is submitted.  An email notification will be sent to the student's Case e-mail address when their 1098-T is available to view or download in SIS. A paper copy is not mailed unless the student Opt Out of 1098-T Electronic Delivery during the Opt Out window.

Payments are applied first to any prior term balances, then to qualified tuition and related expenses and then to nonqualified expenses such as room and board.  Payments include all sources (personal payments, scholarships, grants, and loans) and are reduced by any refunds processed during the calendar year.  

Students who are enrolled for the upcoming Spring term before December 31 will normally see Spring charges on their account in December. Payments made for those Spring charges by the payment deadline will be included in Box 1 up to the qualified tuition and fees on their student account if the payment is received prior to the cutoff.  See the deadline (cutoff) for payments FAQ above.

The allocation of payments to specific charges in the SIS student account may differ depending on the payment source. 

The University does not give tax advice on how to use the form. If you have such questions, please contact your tax preparer, tax adviser or the IRS. The IRS has published information about the 1098-T tax form available online.

Students who are U.S. citizens or permanent residents are automatically opted in to receive the IRS Form 1098-T.

Students who are (were) on a F-1, J-1, or other visa status must submit a request to the university to issue a Form 1098-T. The request (Opt In) can be submitted using the steps below. For tax year 2025 Form 1098-T, students must Opt In before July 31, 2026. 

• Login to sis.case.edu
• Navigate to Student Home > Finances > Tuition Tax Form
• In Tuition Tax Form page, click on Opt-In button if enabled (disabled if already opted-in)

Per Internal Revenue Service regulations, Case Western Reserve University is not required to complete a 1098-T Tax Form to non-resident alien students. However, the IRS does require the university to provide the tax form upon request by the student. 

Beginning with tax year 2025, you can submit a one-time request (Opt-In for the Form 1098-T) using the Student Information System (SIS). This Opt-In will apply to the current and future tax year(s). For tax year 2025 Form 1098-T, students must Opt In before July 31, 2026. 

To request that the university issue a Form 1098-T, please opt in using the steps below:

• Login to sis.case.edu
• Navigate to Student Home > Finances > Tuition Tax Form
• In Tuition Tax Form page, click on Opt-In button if enabled (disabled if already opted-in)

U.S. citizen or permanent resident (as of January 2, 2026):

• If you were enrolled during the reportable terms (Summer 2025, Fall 2025, and/or Spring 2025) and have reportable financial transactions (payments towards qualified tuition and related expenses), please contact studentaccounts@case.edu for assistance.

Nonresident (F-1, J-1, or other visa status as of January 2, 2026):

• If you were enrolled during the reportable terms (Summer 2025, Fall 2025, and/or Spring 2025) and have reportable financial transactions (payments towards qualified tuition and related expenses), you can submit a request (Opt-In for the Form 1098-T) using the Student Information System (SIS). This Opt-In will apply to the current and future tax year(s).
  • Login to sis.case.edu
  • Navigate to Student Home > Finances > Tuition Tax Form
  • In Tuition Tax Form page, click on Opt-In button if enabled (disabled if already opted-in)

The university uses the student's legal name in SIS at the time of Form 1098-T generation. Please visit the Office of University Registrar website for Name Change Form.

After your legal name has been updated in SIS, please send an email to studentaccounts@case.edu to request for a Corrected form and indicate the tax year of the form you are requesting a correction. You will receive an email when a Corrected form is available to access in SIS.

Please allow up to ten business days for corrections.

The Form 1098-T will only display the last four digits of your social security number (SSN) or Individual Taxpayer Identification Number (ITIN). If the form is missing the last 4 digits of your SSN or ITIN, please securely submit your SSN/ITIN electronically using the Social Security/Tax Identification Number online form. 

After your SSN/ITIN has been updated in SIS, please send an email to studentaccounts@case.edu to request for a Corrected form and indicate the tax year of the form you are requesting a correction. You will receive an email when a Corrected form is available to access in SIS.

Please allow up to ten business days for corrections.

The university uses the student's permanent address in SIS at the time of Form 1098-T generation. If the permanent address on the form is not current, you may still use the form with your personal income tax filing. The university does not (is not required) to correct the form for an updated address.

Corrections to the form will be made for:

• Incorrect amounts or checked box in any of the reported Box(es)
• Incorrect name
• Missing or incorrect SSN/ITIN

• Box 1 amounts paid for qualified tuition and related expenses during calendar (tax) year 2025.
• Box 2 reserved for future use
• Box 3 reserved for future use
• Box 4 represents reductions made for qualified tuition and related expenses that were reported on a prior year Form 1098-T.
• Box 5 represents the total amount of all scholarships, grants or 3^rd Party Sponsor Credits (excluding college savings plan through 3rd Party Sponsor Credits).
• Box 6 represents the amount of reductions made to scholarships or grants that were reported for a prior year.
• Box 7 is only checked if amounts in Box 1 include qualified tuition and fees for the upcoming spring term.
• Box 8 is only checked if you have been at least a half-time student for a least one academic period that began during the calendar year.  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 is checked if you were enrolled as a graduate student for at least one academic period during the calendar year for which reporting is required.

Amounts reported in Box 1 include all sources of payments, including financial aid (scholarships, grants, loans, etc.) for qualified tuition and related expenses (QTRE) during calendar (tax) year 2025. Qualified tuition and related expenses include but are not limited to tuition and activity fees.

If Box 7 is checked in 2024, then pre-payments for Spring 2025 QTRE made during 2024 are subtracted from the current year QTRE.

If Box 7 is checked in 2025, then pre-payments for Spring 2026 QTRE made during 2025 are added to the current year QTRE.

Students, or those who can claim the student as a dependent, should refer to their own financial records when calculating the eligible amount that can be claimed for any educational related income tax credits or deductions. 

The university provides students and financial authorized users the ability to generate a Statement of Account for semesters/terms that began during the calendar year to help in calculating the eligible amount that can be claimed. 

Students and their financial authorized users also have the ability to view their Account Activity during the calendar year.

All eligible tuition and fees, including activity fees, and certain nursing & some dental fees. Tuition waivers are subtracted from eligible tuition and fee waivers are subtracted from eligible fees. 

IRS Form 1098-T instructions requires universities to exclude room, board (meal plan), insurance, transportation, or other personal expenses from qualified tuition and related expenses. 

In addition to Tuition, below is a list (not comprehensive) of what CWRU considers as eligible or qualified fees for IRS Form 1098-T reporting purposes. There may be other eligible or qualified fees not listed below.  Students may see these fees on their Statement of Account or Account Activity.

• ACEMAPP
• Clinical Fee
• Dental Activity Fee
• Dental Clinic Computer Lease
• Dental Course Fee
• Dental HoloLens Fee
• Dental Instrument Leasing
• Dental Kits - dental school
• Dental Kits - Shein
• Dental Lab Fee
• Dental Multi-Media Package
• Dental Preclinical Cassette
• Dental Clinical Cassette Instrument
• Dental TMD Diagnosis
• EduRotation Fee
• Exam Soft
• Graduate Activity Fee
• Graduate Student Council Fee
• Graduate Student Fee
• Law Activity Fee
• Law Student Fee
• Management Student Fee
• Medical Activity Fee
• Medical Equipment Fee
• Mandel Student Fee
• Mandel Field Technology Fee
• Nursing Activity Fee
• Nursing Lab Fee
• PA Activity Fee
• Undergraduate Activity Fee

Please login to SIS with your CWRU login and passphrase.

• Click the Finances tile
• Click the Tuition Tax Form tile
• Click the View 1098-T on the navigation
• Click the desired tax year hyperlink to access a PDF version of the form. If the tax year hyperlink is not active, you selected to Opt Out of electronic delivery. You will need to Opt In for electronic delivery of the form.

If you customize your Finances section by hiding this tile, please perform a search for "View 1098-T" to access the page.

DUO authentication for SIS access usually expires after graduation or separation from the university. To re-gain access to SIS and/or DUO:

You may need to reset your passphrase if you are receiving an Invalid Credentials message before re-registering a device for DUO authentication. The link to Change or Reset your passphrase can be found at: https://its-services.case.edu/

To re-register a device (Enroll a Device) for DUO authentication, the link for DUO instructions can be found at: https://case.edu/utech/duo.

Please contact the University ITS Help Desk for assistance (help@case.edu or 216.368.4357).

Please temporarily disable any popup blockers installed. Please contact the University ITS Help Desk for assistance (help@case.edu or 216.368.4357) if you are unable to view the form after disabling popup blockers.

Please login to SIS with your Authorized Users Login.

• Click the Finances tile
• Click the Tuition Tax Form tile
• Click the View 1098-T on the navigation
• Click the desired tax year hyperlink to access a PDF version of the form. If the tax year hyperlink is not active, your student has selected to Opt Out of electronic delivery. Please contact your student to Opt In for electronic delivery of the form.