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Tax Form Details

Tax Form Details

New Change for 2018 Reporting

Beginning for the tax year 2018 DU will now report qualified payments received in Box 1. In years prior, DU reported qualified charges in Box 2. The change in reporting is due to a change in IRS reporting requirements. For questions in how to use Box 1 please speak with your tax advisor.

1098-T Box Details

Box 1: The total payments from any source received by an eligible educational institution in 2018 for qualified tuition and related expenses less any reimbursements or refunds made during 2018 that relate to payments received during 2018. Please note the amount in Box 1 may NOT equal to or sum to the charges paid for calendar year 2018 because all charges are not considered qualified tuition and related expenses as defined by the Internal Revenue Service. See below for a list of qualified and unqualified expenses.

Charges Reported

Payments for tuition and fees required for enrollment

Charges Not Reported

Payments that are generally not mandatory for enrollment and/or cover personal expenses.

  • Tuition
  • Registration fees
  • Technology fees
  • Student activity fees
  • Course fee(s)
  • Other mandatory fees (no personal benefit provided)
  • Dining / Meal plan payments
  • Health insurance
  • Residence hall charges
  • Late registration fees
  • Library fines
  • Deferred payment fees
  • Parking permits
  • Parking fines

Note: If you registered for and paid for Winter 2018 classes in 2017, those payments will not be included on the 2018 1098-T. Also, if you register and pay for Winter 2019 classes in 2018, those payments will be included on the 2018 1098-T.

Box 2: Reserved

Box 3: Shows whether DU changed its method of reporting for 2018. This box will be checked for 2018.

Box 4: It is the amount of any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. See Form 8863 or the IRS Pub 970 for more information. This box will be blank for 2018 as 2018 is the first year the university has reported payments.

Box 5: Includes the total of all scholarships, grants, outside resources and fee waivers administered and processed by the university.

Box 6: The amount of any adjustments made for prior year scholarships, outside resources, grants, and fee waivers that were reported on a prior year Form 1098-T.

Box 7: Will be checked if the amount in Box 1 includes amounts for an academic period beginning January–March 2019. See the IRS Pub 970 for how to report these amounts.

Box 8: Indicates whether you were considered half-time at any point while you attended DU in 2018.

Box 9: Indicates whether you are considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential.

Box 10: Will always be blank on any 1098-T form you receive from DU.

Additional Information

1098-T BOXES 1-10 DETAILSSAMPLE 1098-T