Cashier's Office

Amounts Billed For Qualified Tuition And Related Expenses (Form 1098-T, Box 2)

A detailed description of the amount reported in Box 2, qualified tuition and related expenses billed during the calendar year, is provided in the Explanation of IRS Form 1098-T Tuition Statement.

Scholarships And Grants (Form 1098-T, Box 5)

A detailed description of the amount reported in Box 5, Scholarships and Grants, is provided in the Explanation of IRS Form 1098-T Tuition Statement.

Prior Year Adjustments - Scholarships And Grants (Form 1098-T, Box 6)

A detailed description of the amount reported in Box 6, adjustments to scholarships or grants reported for a prior year, is provided in the Explanation of IRS Form 1098-T Tuition Statement.

Payments Received For Qualified Tuition And Related Expenses

The amount shown in box 2 of Form 1098-T and reported to the IRS is the qualified tuition and related expenses billed to you during the calendar year. The amount shown in Box 4 of Form 1098-T and reported to the IRS represents adjustments to amounts billed in prior years. These amounts may be different from the amount actually paid or refunded during the calendar year, although for many students the amounts will be the same. Under section 25A of the Internal Revenue Code and the associated regulations, a taxpayer may take a tuition and fee deduction or claim an education tax credit only with respect to qualified tuition and related expenses actually paid during the calendar year. You may not be able to take a tuition and fee deduction or claim an education credit with respect to the entire amount billed and reported in box 2.

Qualified tuition and related expenses are sometimes referred to as qualified education expenses, although the terms are not always interchangeable. For purposes of the Form 1098-T provided by CIAM, see the following categories of charges that are included or not included on the Explanation of IRS Form 1098-T Tuition Statement.

CIAM is providing as supplemental information the details of payments received and refunded during the calendar year for qualified tuition and related expenses. CIAM has attempted to present as accurately as possible the payments received, but in some instances complete information is not available. As described below, your own records should serve as the primary source of information used in determining whether, and for how much, a tuition and fee deduction can be taken or an education credit claimed.

The payments are presented in detail by semester, date, description, and amount. Positive amounts represent direct payments of tuition as well as student account credits that paid or cleared a qualified tuition or related expense:

Types of Payments Included:

• Direct payments by cash, check, or credit card
• Financial aid credited to tuition and related expenses, including loans
• Payments from outside sponsors
• Credits posted to your student account by CIAM departments
• Charge reversals from CIAM departments

Payments received for qualified tuition and related expenses do not include amounts that are waived due to the student's status as a benefits eligible CIAM faculty or staff member or the spouse or dependent of an CIAM faculty or staff member or tuition charges waived due to the student's status as an eligible research or teaching assistant/associate.

Negative payments represent tuition refunds, which generally result when classes are dropped or withdrawn from. Tuition refunds, i.e. negative payments, must be subtracted from positive payments to calculate qualified tuition and related expenses paid during the calendar year. Tuition refunds are first used to pay university charges and are only paid to the student if in excess of university charges.

The paid information being provided is supplemental and is not reported to the IRS.