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.

  • In 2017 and prior, Case Western Reserve University reported qualified CHARGES in Box 2.
  • Effective January 1, 2018 the Internal Revenue Service (IRS) is requiring universities to begin reporting payments received to an educational institution.
    • Payments made prior to 01/01/2018 toward spring 2018 semester qualified tuition will not appear on the Form 1098-T in 2018.
    • Due to the University Closure for Winter Break between December 24 and January 1:
      • Mailed-in payments made towards spring 2019 semester qualified tuition and related expenses will appear on the Form 1098-T in 2018 if received before December 21.  Payments received after December 21 may be posted in 2019.
      • SIS Quikpay online payments made will be credited to the account on the day the payment is made. 
  • While the transition can be a bit confusing, nothing has been lost or misreported during the transition from reporting charges in Box 2 in 2017, to reporting payments in Box 1 in 2018.

Your IRS Form 1098-T will be available by January 31.  An email notification will be sent to your Case e-mail address when your 1098-T is available in SIS. If you do not grant consent to have your 1098-T delivered electronically, you will receive a paper copy postmarked by January 31 mailed to your permanent or local address (students residing in a dorm will be mailed a paper copy to their permanent address).

  • Box 1 amounts paid for qualified tuition and related expenses will be reported starting with calendar (tax) year 2018.
  • Box 2 represents amounts billed for qualified tuition and related expenses netted against any reductions (Fee Waivers, Remissions) in charges for qualified tuition and related expenses.  Amounts will not be reported starting with calendar (tax) year 2018.
  • Box 3 is checked because the CWRU is required to change its reporting method for 2018.
  • Box 4 represents reductions made to amounts billed for qualified tuition and related expenses that were reported for a prior calendar year.
  • Box 5 represents the total amount of scholarships, grants or 3rd Party Sponsor Credits that were processed during the calendar year.
  • Box 6 represents the amount of reductions or refunds made for 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.

In previous tax years, educational institutions are given the option to report either payments received in Box 1 or total qualified tuition and expenses charges (billed) in Box 2. Case Western Reserve University had chosen to report charges, not payments received.  Starting with tax year 2018, the university will being reporting in Box 1.

All eligible tuition and fees, including activity fees, and certain nursing & some dental fees. By regulations, room, board, insurance, transportation, or other personal expenses are not included. 

In addition to tuition, below is a list of what CWRU considers as eligible or qualified fees for IRS Form 1098-T reporting purposes.  Students may see these fees on their Statement of Account or Account Activity.

  • 1st day E-Book
  • Activity Fee Virtual Program
  • Clinical Fee
  • Dental Activity Fee
  • Dental Clinic Computer Lease
  • Dental Course Fee
  • Dental Instrument Leasing
  • Dental Kits - dental school
  • Dental Kits - Shein
  • Dental Lab Fee
  • Dental Multi-Media Package
  • EduRotation Fee
  • Exam Soft
  • Graduate Activity Fee
  • Graduate Student Council Fee
  • Law Activity Fee
  • Management Student Fee
  • Medical Activity Fee
  • Medical Equipment Fee
  • MSASS Activity Fee
  • Nursing Activity Fee
  • Nursing Lab Fee
  • PA Activity Fee
  • Undergraduate Activity Fee

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.

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 is reduced by any refunds processed during the calendar year.  

Students who are enrolled for the upcoming Spring term before December 31 will see Spring charges on their account in December.  Payments made for those Spring charges before December 31 will be be included in Box 1 up to the qualified tuition and fees on your student account at December 31.

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

SIS access is not removed when you leave the university. Please contact the University ITS Help Desk. You may need to reset your password.

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The 1098-T form 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 complete a CWRU Form W-9S and submit it to the Registrar's Office. 

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.