Form 1098-T - Tuition Statement - 2017 (Page 4 of 6) in pdf

Instructions for Student

Box 4. Shows any adjustment made for a prior year for qualified tuition and related

expenses that were reported on a prior year Form 1098-T. This amount may reduce any

You, or the person who can claim you as a dependent, may be able to claim an education

allowable education credit that you claimed for the prior year (may result in an increase in

credit on Form 1040 or Form 1040A. This statement has been furnished to you by an

tax liability for the year of the refund). See “recapture” in the index to Pub. 970 to report a

eligible educational institution in which you are enrolled, or by an insurer who makes

reduction in your education credit or tuition and fees deduction.

reimbursements or refunds of qualified tuition and related expenses to you. This statement

Box 5. Shows the total of all scholarships or grants administered and processed by

is required to support any claim for an education credit. Retain this statement for your

the eligible educational institution. The amount of scholarships or grants for the

records. To see if you qualify for a credit, and for help in calculating the amount of your

calendar year (including those not reported by the institution) may reduce the amount

credit, see Pub. 970, Form 8863, and the Form 1040 or 1040A instructions.

of the education credit you claim for the year.

Your institution must include its name, address, and information contact telephone

TIP: You may be able to increase the combined value of an education credit and certain

number on this statement. It may also include contact information for a service provider.

educational assistance (including Pell Grants) if the student includes some or all of the

Although the filer or the service provider may be able to answer certain questions about the

educational assistance in income in the year it is received. For details, see Pub. 970.

statement, do not contact the filer or the service provider for explanations of the

Box 6. Shows adjustments to scholarships or grants for a prior year. This amount may

requirements for (and how to figure) any education credit that you may claim.

affect the amount of any allowable tuition and fees deduction or education credit that

Student's taxpayer identification number (TIN). For your protection, this form may show

you claimed for the prior year. You may have to file an amended income tax return

only the last four digits of your SSN, ITIN, ATIN, or EIN. However, the issuer has reported

(Form 1040X) for the prior year.

your complete TIN to the IRS. Caution: If your TIN is not shown in this box, your school

Box 7. Shows whether the amount in box 1 or 2 includes amounts for an academic

was not able to provide it. Contact your school if you have questions.

period beginning January–March 2018. See Pub. 970 for how to report these amounts.

Account number. May show an account or other unique number the filer assigned to

Box 8. Shows whether you are considered to be carrying at least one-half the normal

distinguish your account.

full-time workload for your course of study at the reporting institution.

Box 1. Shows the total payments received in 2017 from any source for qualified tuition and

Box 9. Shows whether you are considered to be enrolled in a program leading to a graduate

related expenses less any reimbursements or refunds made during 2017 that relate to

degree, graduate-level certificate, or other recognized graduate-level educational credential.

those payments received during 2017.

Box 10. Shows the total amount of reimbursements or refunds of qualified tuition and

Box 2. Shows the total amounts billed in 2017 for qualified tuition and related

related expenses made by an insurer. The amount of reimbursements or refunds for

expenses less any reductions in charges made during 2017 that relate to those

the calendar year may reduce the amount of any education credit you can claim for

amounts billed during 2017.

the year (may result in an increase in tax liability for the year of the refund).

Box 3. Shows whether your educational institution changed its reporting method for

Future developments. For the latest information about developments related to Form

2017. It has changed its method of reporting if the method (payments received or

1098-T and its instructions, such as legislation enacted after they were published, go to

amounts billed) used for 2017 is different than the reporting method for 2016. You

should be aware of this change in figuring your education credits.

Form 1098-T - Tuition Statement - 2017 Page 4

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