Tax Statements (Form 1098-T)

Information for Tax Year 2017

The Tax Payer Relief Act of 1997 includes provisions for the American Opportunity Credit and the Lifetime Learning Credit. Both credits allow certain taxpayers who have incurred qualified expenses for higher education to take a credit against their federal income tax liability. Educational institutions are required by law to provide information to students who may qualify for the education credits. Schools, colleges and universities report this information to the IRS and to students on Form 1098-T. The 1098-T form should not be attached to your federal income tax return when you claim the education credits (as W-2 forms are); however, you must have received this form in order to claim either the American Opportunity Credit or the Lifetime Learning Credit on your federal tax return.

The University of Arizona works in conjunction with Heartland Campus Solutions ECSI (“Heartland ECSI”) to print and deliver your 1098-T. To retrieve an electronic copy of your 1098-T, please visit UAccess. You will be re-directed to Heartland ECSI automatically. For additional information about the 1098-T, please visit If you have specific question about the amounts reported on your 1098-T, please contact us.

The following is an explanation of what each box on the 1098-T form contains:

Box 1 - Payments received for qualified tuition and related expenses: In general, this box will contain the sum of all payments received for tuition, registration and required registration fees during a calendar year, less any reimbursements or refunds made during 2017 that relate to those payments received during 2017.  Amounts paid to a student account for housing, books, fines, insurance or non-required fees will not be included in the Box 1 amount.

If you have questions about how to compute your education tax credit, you should consult your tax professional or refer to IRS Publication 970.

Box 2 - This box will be blank.

Box 3 - This box will be checked, since the University of Arizona has changed its current method of reporting from the previous year (2016).

Box 4 - Adjustments made for a prior year:  The amount in this box should be the sum of all reductions in tuition (refunded or not) related to amounts paid in a prior year. This amount is reported as a positive number per IRS requirements. However, it is actually a decrease to the amount that was reported on a prior year 1098-T. See "recapture" in the index to Pub. 970 to report a reduction in your credit or deduction.

Box 5 - Scholarships or grants: This box contains the sum of all scholarships and grants the University of Arizona administered and processed for the student's account during the calendar year. This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defense, civic, and religious organizations, nonprofit entities, and third party sponsors. Awards included in this amount may pay qualified tuition expenses as well as housing, books, and other non-qualified expenses.

Box 6 - Adjustments to scholarships or grants for a prior year: Decreases or refunds of scholarship amounts related to scholarships reported in a previous year are included in this box. This amount is reported as a positive number per IRS requirements. However, it is actually a decrease to the amount that was reported on a prior year 1098-T. You may have to file an amended income tax return for the prior year.

Box 7 - This box will be checked if the amount in Box 1 includes payments made in the current year for tuition, registration and required registration fees for an academic period beginning January – March 2018.

Box 8 - This box will be checked if you are or have been enrolled at the University of Arizona at least half-time for at least one semester during the calendar year.

Box 9 - This box will be checked if you are a student enrolled in a program leading to a graduate-level degree.

Box 10 - This box is not used by the University of Arizona, so it will be blank.

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1098-T Frequently Asked Questions

The purpose of the 1098-T is to help you and/or your tax professional determine if you are eligible for the American Opportunity Credit or the Lifetime Learning Credit. The 1098-T is just informational.
The 2017 1098-T includes the period from 1/1/2017 through 12/31/2017. Reporting activity on a calendar year basis can create a timing difference on the student's 1098-T which is most apparent during the first and fourth year of attendance. This difference can be caused by Spring semester activity being posted in different calendar years. Payments for tuition may be made in December, approximately 1.5 months prior to the beginning of the term, and the associated scholarships and grants are posted by the Office of Scholarships and Financial Aid in January of the following year. The IRS requires institutions to report on form 1098-T in this manner.
The amounts on your 1098-T form are for your information and may or may not be what you report on your federal tax return. Please consult your payment records and your tax professional.
Additional information concerning the American Opportunity Credit and the Lifetime Learning Credit is available in IRS publication 970, Tax Benefits for Higher Education. You may also refer to the IRS Tax Trails - Deduction for Higher Education Expense for online and interactive assistance. Other questions concerning eligibility should be directed to your tax professional. The University cannot offer tax or legal advice.
Yes, the person claiming you as a dependent can take the credit if you are otherwise eligible.
Check UAccess for your account transactions.
The IRS does not require the University to file a Form 1098-T for foreign students who are not US residents for tax purposes. This is because non-resident alien students are not eligible for education tax benefits. However, the University cannot definitively determine which foreign students are residents for tax purposes. Also, the IRS does require the University to provide a 1098-T to a non-resident alien student who requests one. For these reasons, we provide 1098-T forms to all students who have a tax identification number on file with the UA, including foreign students who may or may not be eligible for an education tax benefit.
If you did not receive a 1098-T, the most common reasons are:
  • The University of Arizona did not have a valid social security number on file for you. Please contact the Registrar's Office to update your personal information. Once your information is updated, contact us to request your 1098-T.
  • The University of Arizona did not have a current address for you. To change your address information go to UAccess. Once your address is changed, contact us to request your 1098-T.
  • The amount of qualified tuition and related expenses paid during the calendar year was zero.
You can view your 1098-T in UAccess. In the finances section, select other financial, 1098-T Forms. You will be directed to Heartland ECSI, our 1098-T provider.

The University of Arizona issues an IRS form 1098-T to students who may be eligible for the American Opportunity Credit or the Lifetime Learning Credit when filing a tax return per IRS requirements. Section 6109 of the Internal Revenue Code requires you to provide your correct SSN or TIN to persons who must file information returns with the IRS (such as the University of Arizona). Failure to provide your SSN or TIN to us may result in you receiving an IRS penalty of $50.

In order to comply with IRS regulations, you will need to submit a Change of Personal Information (including your signature) and present your social security card or TIN card or a legible copy of the card to the Office of the Registrar. The office is located in the Administration Building and is open 8:00 am to 4:45 pm Monday through Friday. If sending by US Mail, send to: Office of Registration and Transcripts, Administration Building, PO Box 210066, Tucson AZ 85721-0066. Fax the same information to: 520-621-8944. All documentation must be legible if sent by fax.  If you are an International Student, the Change of Personal Information is processed through the International Student Programs and Services Office at 915 N. Tyndall Ave (520-621-4627).

If you are nonresident alien and do not have a TIN and will not file a U.S. tax return, this does not apply to you.

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