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Box 1. Payments Received for Qualified Tuition

includes payments received from governmental and private

entities such as the Department of Veterans Affairs, the

and Related Expenses

Department of Defense, civic and religious organizations,

Enter the total amount of payments received for qualified

and nonprofit entities. However, see Exceptions, earlier.

tuition and related expenses from all sources during the

A scholarship or grant is administered and processed by

calendar year. The amount reported is the total amount of

you if you receive payment of an amount, whether by check,

payments received less any reimbursements or refunds

cash, electronic transfer, or other means, and such payment

made during the calendar year that relate to the payments

is designated as a grant or a scholarship by the payor, or the

received for qualified tuition and related expenses during the

circumstances make it clear that the payment is a grant or

same calendar year. The amount reported is not reduced by

scholarship. A Pell Grant is an example of a grant

scholarships and grants reported in box 5. Include in this box

administered and processed by a college or university in all

the receipt of a payment of past-due qualified tuition or

cases.

related expenses from a previous calendar year, but only if

the educational institution previously billed the student for

Box 6. Adjustments to Scholarships or Grants

such amount(s).

for a Prior Year

Box 2. Reserved

Enter the amount of any reduction to the amount of

scholarships or grants that were reported for any prior year

Box 3. Checkbox for Change of Reporting

after 2002.

Method

Box 7. Checkbox for Amounts for an Academic

Check this box if you have changed your method of

Period Beginning in January Through March of

reporting. You have changed your method if the method you

are using for 2018 is different than the method you used for

2019

2017.

Check this box if any payments received for qualified tuition

and related expenses reported for 2018 relate to an

Box 4. Adjustments Made for a Prior Year

academic period that begins in January through March of

Payments received. Enter reimbursements or refunds of

2019.

qualified tuition and related expenses made in 2018 that

Box 8. Check if at Least Half-Time Student

relate to payments received that were reported for any prior

year after 2002. If the educational institution was previously

Check this box if the student was at least a half-time student

reporting the amounts of qualified tuition and related

during any academic period that began in 2018. A half-time

expenses billed to the student, do not report a

student is a student enrolled for at least half the full-time

reimbursement or refund of qualified tuition made during

academic workload for the course of study the student is

calendar year 2018 because the amount would not have

pursuing. Your institution's standard for a half-time student

been reported by such institution for the previous calendar

work load must equal or exceed the standards established by

year.

the Department of Education under the Higher Education Act

and set forth in 34 C.F.R. section 674.2(b).

Amounts billed. Enter any reductions in charges made for

qualified tuition and related expenses made during the

Box 9. Check if a Graduate Student

calendar year that relate to amounts billed that were reported

Check this box if the student was a graduate student. The

for any prior year after 2002.

student is a graduate student if the student was enrolled in a

These requirements also apply to an adjustment made in

program or programs leading to a graduate-level degree,

connection with a nonresident alien for which the educational

graduate-level certificate, or other recognized graduate-level

institution filed and furnished a Form 1098-T for the prior

educational credential.

year.

Box 10. Insurance Contract Reimbursements or

Box 5. Scholarships or Grants

Refunds

Enter the total amount of any scholarships or grants that you

If you are an insurer, enter the total amount of

administered and processed during the calendar year for the

reimbursements or refunds of qualified tuition and related

payment of the student's costs of attendance. Scholarships

expenses that you made to the student during 2018.

and grants generally include all payments received from third

parties (excluding family members and loan proceeds). This

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Instructions for Forms 1098-E and 1098-T (2018)

Instructions For Forms 1098-E And 1098-T - Student Loan Interest Statement And Tuition Statement - 2018 Page 4

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