Instructions For Forms 1098-E And 1098-T - 2017 (Page 4 of 4) in pdf

Box 2. Amounts Billed for Qualified Tuition and

cash, electronic transfer, or other means, which you know or

reasonably should know is a scholarship or grant, regardless

Related Expenses

of whether the educational institution is named as payee or

If you use this method of reporting, enter the amounts billed

co-payee of the amount and (if a non-cash payment)

during the calendar year for qualified tuition and related

regardless of whether the student endorses the check or

expenses. The amount reported is the total amount billed

other means of payment for the benefit of the institution. A

less any reductions in charges made during the calendar

Pell Grant is an example of a grant administered and

year that relate to the amounts billed for qualified tuition and

processed by a college or university in all cases.

related expenses during the same calendar year. The

amount reported is not reduced by scholarships and grants

Box 6. Adjustments to Scholarships or Grants

reported in box 5.

for a Prior Year

Box 3. Checkbox for Change of Reporting

Enter the amount of any reduction to the amount of

scholarships or grants that were reported for any prior year

Method

after 2002.

Check this box if you have changed your method of

reporting. You have changed your method if the method you

Box 7. Checkbox for Amounts for an Academic

are using for 2017 is different than the method you used for

Period Beginning in January Through March of

2016.

2018

Box 4. Adjustments Made for a Prior Year

Check this box if any payments received for qualified tuition

and related expenses reported for 2017 relate to an

Payments received. Enter reimbursements or refunds of

academic period that begins in January through March of

qualified tuition and related expenses made during the

2018.

calendar year that relate to payments received that were

reported for any prior year after 2002.

Box 8. Check if at Least Half-Time Student

Amounts billed. Enter any reductions in charges made for

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

qualified tuition and related expenses made during the

during any academic period that began in 2017. A half-time

calendar year that relate to amounts billed that were reported

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

for any prior year after 2002.

academic workload for the course of study the student is

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

These requirements also apply to an adjustment made in

work load must equal or exceed the standards established by

connection with a nonresident alien for which the educational

the Department of Education under the Higher Education Act

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

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

year.

Box 9. Check if a Graduate Student

Box 5. Scholarships or Grants

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

Enter the total amount of any scholarships or grants that you

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

administered and processed during the calendar year for the

program or programs leading to a graduate-level degree,

payment of the student's costs of attendance. Scholarships

graduate-level certificate, or other recognized graduate-level

and grants generally include all payments received from third

educational credential.

parties (excluding family members and loan proceeds). This

includes payments received from governmental and private

Box 10. Insurance Contract Reimbursements or

entities such as the Department of Veterans Affairs, the

Refunds

Department of Defense, civic and religious organizations,

and nonprofit entities. However, see Exceptions, earlier.

If you are an insurer, enter the total amount of

reimbursements or refunds of qualified tuition and related

A scholarship or grant is administered and processed by

expenses that you made to the student during 2017.

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

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Instructions for Forms 1098-E and 1098-T (2017)

Instructions For Forms 1098-E And 1098-T - 2017 Page 4

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