What do the boxes on my 1098-T mean?

The fees listed below are examples of qualifying charges that can be used to calculate the amounts in box 1.

(Image of 1098-T Fees included and not included)

Note regarding boxes 1 and 2: In previous years (calendar year 2017 and earlier), your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we billed to your student account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, we will report in Box 1 the amount of QTRE you paid during the year.  

Box 1. Payments received for qualified tuition and related expenses: This box will contain the qualifying amounts received during the calendar year, up to the amount of qualifying charges. Qualifying charges include all of the fees associated with attendance from January through December including but not limited to tuition, student fees, college/department fees, etc. This amount should not include housing, fines, books and other non-required fees (i.e. late fees, application fees, health insurance premiums, installment plan fee, etc.). Refund checks and direct deposit, as well as checks returned for insufficient funds are included in this calculation.

Box 2. Amounts billed for qualified tuition and related expenses: This box will be left blank.

Box 3. Change in reporting method: This box will not be marked on any 1098-Ts for the 2019 tax year. It will be marked on all 1098-Ts for the 2018 tax year since the reporting method changed in that tax year.

Box 4. Adjustments made for a prior year: The amount reported in Box 4 represents a reduction in tuition billed during a prior calendar year. For example, if you were billed for Spring semester classes in December and withdrew from classes in January, Box 4 reports the decrease in billed tuition due to the withdrawal. There will be no adjustments for the 2018 tax year since this is the first year of the new reporting method.

Box 5. Scholarships and Grants: This box contains payments made to your account such as scholarships, grants, third party sponsorship (excludes family members and loan proceeds), and exemptions. Payments made by check, cash, credit card, Stafford loans, and/or housing scholarships are excluded.

The amount of any scholarships or grants reported for the calendar year (and other similar amounts not reported because they were not administered and processed by WSU) may reduce the amount of any allowable tuition and fee deduction or education credit to which you are entitled.

Beginning with the 2011 tax year, Veterans Education Benefit amounts received (Post 9/11 GI Bill) will now be included in Box 5. For additional information on Veteran’s Education Benefits, please visit either the IRS or the Department of Veterans Affairs website.

Box 6. Adjustments made to scholarships or grants for a prior year: This box is normally blank, however if adjustments were made to a prior year's scholarship, that amount would appear here.

Box 7. Beginning with tax year 2019, this box is checked if the amount reported in Box 1 includes payments in the current year for a semester beginning in the next calendar year. Example: Tuition is paid in November or December for a spring semester beginning January – March. For tax year 2018 and earlier, this box is checked if the amount reported in Box 2 includes tuition or other fees billed to your account in the current year that pay for a semester beginning in the next calendar year. Example: Tuition is billed in November or December for a spring semester beginning January - March.

Box 8. This box would be checked if you were enrolled in half-time status for at least one term in the appropriate calendar year.

Box 9. This box would be checked if you were a graduate student for at least one term in the appropriate calendar year.