An Orienting Note to Students and Parents: In all matters related to the tax implications of education expenses, Student Financial Services staff are unable to advise parents and students. We strongly encourage you to speak with a qualified tax advisor. Please refer to official IRS policies for information about 1098-T forms, education credits and other tax benefits for education. In all cases, when claiming a tax credit or deduction, the taxpayer's financial records serve as the official supporting documentation for calculating the amount being claimed. You might also find the IRS' interactive 1098-T eligibility page to be useful.
Colleges and universities are required under Internal Revenue Code Section 6050S to issue the Form 1098-T for the purpose of determining a taxpayer's eligibility for various tax credits and/or deductions. The form is informational only.
UVA reports payments received for qualified tuition and related expenses (QTRE) on IRS Form 1098-T. Box 1 will show the total payments received for QTRE in 2022 (January 1 - December 31), from any source.
Students can access their 1098-T form online through SIS and UVAPay as soon as it is available each year. 1098-T forms are required to be made available by January 31st.
After January 31st, to view your 1098-T form:
- Student UVAPay Login: students access UVAPay from the dashboard of the Student Information System (SIS) account.
- Authorized User UVAPay Login. Not an Authorized User? Here's how to establish authorized access in UVAPay.
The 1098-T form is informational only and should not be considered as tax advice. It serves to notify students they may be eligible for federal income tax education credits such as the Lifetime Learning Credit and the American Opportunity Credit as part of their Federal Income Tax Return. IRS Publication 970 "Tax Benefits for Higher Education" as well as Chapter 34 of IRS Publication 17 provide additional information on these credits. 1098-T forms report qualifying payments made during 2022.
Tax Year 2021 and Beyond
UVA files a Form 1098-T for each student in a given calendar year for whom a reportable transaction is made. The University reports payments received for qualified tuition and related expenses (QTRE) on IRS Form 1098-T.
Box 1 will show the total payments received for QTRE in a given tax year (January 1 - December 31) from any source. Boxes 4-7 will show qualifying activity for the reporting tax year. See the “How to Read the information on the 1098-T Form” below for more information.
Tax Year 2020 and Prior
IRS Form 1098-T is for all students who made a payment that was applied to qualified tuition and other related educational expenses during the previous calendar year. There are several reasons a student would not have received a 1098-T form. If you fit one of the conditions below, please do not contact Student Financial Services requesting a 1098-T form, as we cannot produce one for you. Please consult your tax advisor for advice on how to account for education-related expenses.
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If you had no payments posted that applied to qualified charges for tuition and related expenses
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If financial aid (e.g., scholarships, grants, military educational benefits payments, tuition benefits) covered all your qualified tuition and related expenses for the year
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If academic credit was not obtained in the calendar year for which the 1098-T is generated
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If your department paid your charges in full
While the 1098-T form provides a good starting point, the 1098-T, designed and regulated by the IRS, may not contain all of the information needed to claim a tax credit. To determine the amount of qualified tuition and fees paid, and the amount of scholarships and grants, military educational benefits payments, tuition benefits, and other sponsored payments received, a student should use their own financial records or access account activity through UVAPay or establish an authorized user to access this information. There is no IRS requirement that you claim the tuition and fees deduction or an education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.
In order to receive a 1098-T form with your Social Security Number or Individual Tax Identification Number, and in order for this information to be reported correctly to the IRS, please ensure that the student's SSN or ITIN is being stored in the Student Information System. To update your information, please contact the Office of the University Registrar. They will explain the process for supplying your information in the event you have not previously done so.
1098-T forms report payments made towards qualifying expenses during any given tax year. Payments received for qualified tuition and related expenses include those applied to tuition, mandatory (comprehensive) fees, and off-grounds fees. Housing and dining charges or tuition for non-credit classes are not qualified tuition and related expenses.
The IRS provides a tool that may help you to determine if you are eligible for one or more available tax deductions/credits. We hope this may prove useful to you as you prepare your income tax return.
Please refer to the Account Activity tab in UVAPay for this information. On this tab, you can generate an activity report by specifying a date range of your choice.
If your tuition and fees were paid through the Virginia Prepaid529 plan, please contact them directly to obtain a record of payments. They can be reached at 1-888-567-0540. If your payment was made through a pre-paid education program from a state other than Virginia, please contact that program directly.
Box 1 – Payments received for qualified tuition and related expenses, including 529 college savings plans and state prepaid plans
Boxes 2 & 3 – These boxes are reserved boxes.
- On electronic copies, both boxes should be blank.
- On paper copies mailed to the student, Box 2 should show "0.00" and Box 3 should be blank.
Box 4 – Adjustments made for a prior year
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This box shows the amount of any tuition and fees reductions or payment activity in the current calendar year for charges that were reported in a previous calendar year.
Box 5 – Scholarships or grants
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The figure in Box 5 includes scholarships, grants and, if applicable, payments made by a third party under formal billing arrangements (i.e. outside scholarships; employer provided educational assistance, regardless of taxability; military educational benefits payments; etc.) which have been administered by UVA.
Box 6 – Adjustments to scholarship or grants for a prior year.
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This box shows the amount of any scholarship, grant, and if applicable, third party reductions in the current calendar year for aid that was credited in a previous calendar year.
Box 7 – This box is checked if the amount in Box 1 includes payments towards qualified tuition and related expenses for an academic period beginning during the period of January 1, 2023 through March 31, 2023. For example, if you paid your spring term charges in November or December, this box should be checked.
The University generally provides the 1098-T form in an electronic format, and students consent to receiving this information when they assent to the Financial Responsibility Agreement. Consent to receive the form electronically, once given, will remain in effect for all future years in which the student is eligible to receive a 1098-T form.
Students who wish to rescind their consent to receive the 1098-T form online only must notify Student Financial Services in an email to sfs@virginia.edu from the student's UVA email account. To do so, email sfs@virginia.edu with your request. Requests received after January 1st each year will be applied to future tax years. If you withdraw online-only consent prior to January 1st, a paper copy will be mailed by January 31st to the student's permanent address listed in SIS, and the student and any authorized users will continue to have online access to the 1098-T information. In cases where consent to receive the form electronically is either not granted or is withdrawn, the student will receive a paper copy at the permanent home address as it is listed in the Student Information System (SIS). It is the student's responsibility to maintain accuracy of that address information.