Forms
Printable forms, due dates, and other information for the following plans (please note that you must complete a new form every YEAR):
- Direct Billing Authorization
- Employer Sponsored Payment Plan (ESP)
resources
Families filing a U.S. tax return may be eligible for educational tax credits when claiming their student as a dependent. In accordance with IRS regulations, 1098-T forms will be issued no later thanJanuary 31st.
The University of Rochester is required to request your correct identifying number to file a Form 1098-T, tuition statement, with the IRS and to furnish a statement to you. This identifying number will be your Social Security Number (SSN) or, if you are not eligible to obtain an SSN, your individual taxpayer identification number (TIN).
If you need to update or provide the University with your SSN or TIN please complete the form below and return it to the Bursar’s Office no later thanDecember 1st.Do notscan or email this document as it contains personally identifiable information.
- Supplemental Form W-9S
Form 1098-T is required to claim education tax benefits for the tuition expense for higher education (such as the Lifetime Learning Tax Credit or the American Opportunity Tax Credit). In most cases, nonresident aliens are not eligible to claim these credits. If you are a nonresident alien, do not have an SSN or ITIN, and do not intend to file a U.S. tax return claiming an education tax benefit then you may complete Part III or choose to disregard this request.
1098-T Frequently Asked Questions
- How can I view/print my 1098-T in UR Student?
- Does every student get a Form 1098-T?
- What fees are qualifying for tax purposes?
- What am I supposed to do with the 1098-T form?
- Which expenses qualify for the American Opportunity, or Lifetime Learning Credits?
- Who can claim an Education Credit?
How can I view/print my 1098-T in UR Student?
Once the 1098-T forms have been issued for the calendar year, students can view/print their 1098-T tuition tax statement in UR student by typing “1098-T” in the search bar, selecting “view” or “print” and following the instructions provided. They can also refer to this Quick Reference Card. Please note that only students can access this information and can choose to share it with a parent, guardian or other third party as they deem appropriate.
Does every student get a Form 1098-T?
- The University of Rochester must file a Form 1098-T for each student enrolled for the given calendar year and for whom a reportable transaction is made. However, the IRS does not require the University to provide a Form 1098-T for:
- Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program
- Nonresident alien students
- Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships and/or grants
- Students whose expenses are covered by a formal 3rd party billing arrangement
What fees are qualifying for tax purposes?
- Forpurposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. The housing, meal plan, orientation, mandatory health and other miscellaneous fees are generally not qualifying expenses for tax purposes. Please reference IRS Publication 970 Tax Benefits for Education for additional guidance (link to IRS Publication & Forms database provided below). The University of Rochester is legally prohibited from providing tax advice. Please consult with a qualified tax preparer or the IRS if you have tax-related questions.
What amounts are reported on Form 1098-T?
- Box 1 represents amounts paid in the calendar year for qualifying tuition and related expenses.
- Box 4 represents reductions made to amounts billed for qualified tuition and related expenses that were reported for a prior calendar year.
- Box 5 represents the total amount of scholarships and grants paid in the calendar year. Scholarships and grants include financial assistance from University, state, federal and external sponsors or scholarships.
- Box 6 represents the amount of reductions or refunds made for scholarships or grants that were reported for a prior calendar year.
- Box 8 is only checked if you have been at least a half-time student (6 credit hours) for a least one academic period that began during the calendar year.
- Box 9 is checked if you were enrolled as a graduate student for at least one academic period during the calendar year for which reporting is required
What am I supposed to do with the 1098-T form?
Keep it for your personal records and share it with your tax preparer; the University sends your 1098-T information to the IRS before the filing deadline. The information contained in the 1098-T will help you to determine if you may claim various tax credits and/or deductions for qualified educational expenses. Please be aware that the 1098-T captures financial information on a calendar year basis (January 1–December 31).
Which expenses qualify for the American Opportunity, or Lifetime Learning Credits?
The University is legally prohibited from providing tax advice. Please consult with a qualified tax preparer or the IRS if you have questions concerning how to use this form on your taxes. For additional support, please review the following resources & websites:
- IRS Publication & Forms:www.irs.gov/Forms-&-Pubs
- Form 8863 Instructions for Educational Credits:www.irs.gov/uac/about-form-8863
- Form 1040 Instructions:www.irs.gov/pub/irs-pdf/i1040.pdf
- IRS Information on American Opportunity Credit:www.irs.gov/publications/p970/ch02.html#en_US_publink1000204381
- IRS Information for Lifetime Learning Credit:www.irs.gov/publications/p970/ch03.html
- Compare Education Credits & Tuition & Fees Deduction:https://www.eitc.irs.gov/other-refundable-credits-toolkit/compare-education-credits-and-tuition-and-fees-deduction/compare
- Tax information for International Students:www.iso.rochester.edu/taxes/file/index.html
Who can claim an Education Credit?
You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. If a student is claimed as a dependent on another’s tax return, only the person who claims the student as a dependent can claim a credit for the student’s qualified education expenses. If a student is not claimed as a dependent on another person’s tax return, only the student can claim the credit. If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. See additional restrictions for claiming the credit in the instructions to Form 8863 athttps://www.irs.gov/pub/irs-pdf/i8863.pdf.
