What is a 1098-T Tuition Statement form?
This form is provided to help you or the person who may claim you as a dependent determine whether or not you may be able to claim an educational credit on your taxes each year. IRS Form 1098-T is a required informational Tuition Payments Statement provided by colleges and universities for the purpose of determining a student's eligibility for the Hope and Lifetime Learning Education tax credits. To help you determine your eligibility, please review IRS Publication 970, ask your local IRS office, or contact a local tax advisor to help you understand what this form may mean for you if you receive one.
How do I receive a copy of my 1098-T?
If eligible, a 1098-T form will be made available to you no later than January 31.
Starting with your 2020 Tax form, you have the option to opt-in to receive and electronic version of your form instead of a mailed copy. This new option allows to to view your form at any time through your Navigator account. The deadline to sign up for e-Consent for your 1098-T is December 31 of the tax year (Example 12/31/2020 for tax year 2020). If you opt in after this date, you will receive a paper copy to your domestic mailing address on file. Electronic copies will be available on January 31st and paper copies will be postmarked by this date.
To submit your consent please follow these steps (link to PDF at the bottom of the page):
- Log in to Navigator
- Once at the Student Homepage, click on "Financial Account"
- Located in the Menu Bar, click on "Student Accounts"
- Click on the "Click Here" link to access your TouchNet Account.
- Once at the TouchNet home page, click on “Consent and Agreements” button on the right hand menu.
- Once in your “Consents and Agreements” page, you will be able to view your consents. Click on “Change”.
- A pop up will appear. Please read the section carefully and accept the option you prefer.
- Accept Consent to agree to paperless. I Do Not Consent to return to paper copy.
What are qualified tuition and related expenses?
- Graduate & Undergraduate Resident and Non-Resident tuition
- Special class fees
- University fees
The IRS gave Colleges and Universities the option to either report “Box 1 Payments received for qualified tuition and related expenses” or “Box 2 Amounts billed for qualified tuition and related expenses.” Up through 2017 Salem State University chose to report Box 2 qualified amounts billed. As of 2018 the IRS has changed the reporting method Box 3 requiring that Box 1 Payments received now be reported.
What are Non-qualified expenses?
- Room and Board
- Books (not required for enrollment or attendance at an eligible educational institution)
- Non-credit course fees
What do the boxes represent?
Box 1 Payments Received reflect all payments posted to your student account during the calendar year – January 1 through December 31 regardless of the semester to which those charges apply. Please note that Salem State University begins billing students for spring tuition and fees in November/December in advance of the spring semester. Example: if you pre-registered for spring semester, any payments made in November/December towards the Spring term will be included in Box 1 of your 1098-T. Box 7 will be checked if you have any “amounts for an academic period beginning January – March.” Refer to Publication 970 on the IRS website for how to report these amounts.
Box 5 Scholarship and/or Grants represent those disbursed by financial aid.
Box 8 Checked if a student is considered to be carrying at least one-half the normal full-time workload for their course of study for at least one academic period during the calendar year.
Box 9 Checked if a graduate student.
Why didn’t I receive a 1098-T form?
- Enrollment – did not get academic credit for course
- Paid by Fin Aid – A 1098-T form will only be produced if there is more posted payment activity on an account during the calendar year January 1 to December 31. Note: A form will not be produced if posted scholarships and/or grants Box 5 are more than the posted payments Box 1.
- Citizenship status – no citizenship status in system for student or coded as Non Resident Alien.
- Your address in our system is not current and the form was returned by the post office.
Why is a 1098-T not generated for Non Resident Aliens (international students)?
Salem State University is not required to supply Non Resident Alien students with a form 1098-T according to the guidelines established by the Internal Revenue Service. However, one can be generated upon student request and the information will be forwarded to the IRS. You should refer to Publication 970 on the IRS website to determine if you are in fact eligible to take an educational credit. Please note: to have a 1098-T generated you must have a valid social security or tax identification number (ITIN) on file with the University.
Updating your Social Security Number with Salem State
If you need to update your SSN or TIN with the University, please complete a W-9S (Substitute form).
- Please check your email for the Form W-9S (Request for Student's or Borrower's Taxpayer Identification Number and Certification) which would have come from SSU Collections.
- Once you electronically complete and sign the document, it will be automatically sent back to us for processing (your SSN/ITIN will be masked for privacy).
- Please allow 24-48 hours to process the document
If you have not received an notification for the social security number, please contact the Navigation Center at NavCenter@salemstate.edu.