Understand your 1098T Form

Understand your 1098T Tax Form Special note:  as of Calendar Year 2018, UMass Amherst is required to report payments received (Box 1).  This is a change from prior years, when the University reported charges billed (Box 2).  The amount in Box 1 of the form will show the amount that the student paid towards qualified tuition and related expenses (QTRE) in the reporting year.  Qualified tuition and related expenses include:   

Tuition                                                                         Service Fee

Technology Fee                                                          Graduate Senate Tax

Student Activities Fee                                                New Student Enrollment Fee

Honors College Fee                                                   Commencement Fee

ISOM Fee                                                                     Graduate Entering Fee

Engineering Fee                                                          CPE/UWW Registration Fee

Lab Fees                                                                       Music Fees

Nursing Fees                                                               Course Fees


Room, meal plan, health fees, fines, and other fees not related to course enrollment are NOT considered qualified educational expenses. If you received a tuition credit, then the amount of the qualified educational expenses is reduced by that amount, and Box 1 will be the amount you paid toward the reduced qualified educational expenses. Only payments for qualified educational expenses are reported in Box 1.  It is very likely that if you are paying room and meal plan charges to the University, Box 1 will be less than the total amount of payments you made.

Box 5 of the 1098T form includes the amount of scholarships and grants that you received during the year. When claiming education credits and deductions on your income tax return, you will need to report amounts paid; your student tuition bills will be the best and most helpful resource for purposes of determining your allowable education tax credits or deductions.  Student tuition bills are available online through SPIRE (for students) or through Authorized Payer Access to QuikPAY (for parents).

For more information about your eligibility for Educational Tax Credits and the 1098T tax form, please visit the IRS website at https://www.irs.gov/pub/irs-pdf/p970.pdf or consult with a tax professional.