1098-T Tuition Statement Frequently Asked Questions
The student may consent to receive their current and prior year 1098-T Tuition Statements electronically via Student e-Services. The advantage of electronic delivery is that the student may download the form at their convenience without waiting for the form to be mailed.
Electronic access to 1098-T Tuition Statements via Student e-Services is available even when the student is no longer actively enrolled. For more information see FAQ #2 or visit our Tax website at: http://www.minnstate.edu/system/finance/taxinformation/other/electronic_tax_forms.html
Alternatively, a student may ask their campus Business Office for reprints of 1098-T Tuition Statements for tax years 2004 through 2025.
The Internal Revenue Service has a web page called Tax Benefits for Education: Information Center at: https://www.irs.gov/newsroom/tax-benefits-for-education-information-center
Another resource is IRS Publication 970, Tax Benefits for Education found on the IRS web site at www.irs.gov.
To protect a student’s personal data, mailed and electronic copies of the 2025 1098-T Tuition Statement will show only the last four digits of the student’s SSN, ITIN or ATIN. As required by law, Minnesota State Colleges and Universities will report the student’s complete tax identification number to the Internal Revenue Service, if it is in our database.
If the student’s social security number is incorrect on or missing from their 2025 1098-T Tuition Statement, the student must contact their campus to make corrections. Once the student’s tax identification number has been corrected by their home campus, please contact Ann Page in Tax Services at tax@minnstate.edu to correct the SSN that is on the student’s copy of the 2025 1098-T Tuition Statement and that will be reported to the Internal Revenue Service.
Yes. The 2025 1098-T form contains the following information under the heading:
Instructions for Student
You, or the person who can claim you as a dependent, may be able to claim an education credit on Form 1040 or 1040-SR. This statement has been furnished to you by an eligible educational institution in which you are enrolled. This statement is required to support any claim for an education credit. Retain this statement for your records. To see if you qualify for a credit, and for help in calculating the amount of your credit, see Pub. 970, Form 8863, and the Instructions for Forms 1040 and 1040-SR.
Your institution must include its name, address, and information contact telephone number on this statement. It may also include contact information for a service provider. Although the filer or the service provider may be able to answer certain questions about the statement, do not contact the filer or the service provider for explanations of the requirements for (and how to figure) any education credit that you may claim.
Student’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the issuer has reported your complete TIN to the IRS. Caution: If your TIN is not shown in this box, your school was not able to provide it. Contact your school if you have questions.
Box 1. Shows the total payments received by an eligible educational institution in 2025 from any source for qualified tuition and related expenses less any reimbursements or refunds made during 2025 that relate to those payments received during 2025.
Box 4. Shows any adjustment made by an eligible educational institution for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. This amount may reduce any allowable education credit that you claimed for the prior year (may result in an increase in tax liability for the year of the refund). See “recapture” in the index to Pub. 970 to report a reduction in your education credit or tuition and fees deduction.
Box 5. Shows the total of all scholarships or grants administered and processed by the eligible educational institution. The amount of scholarships or grants for the calendar year (including those not reported by the institution) may reduce the amount of the education credit you claim for the year.
TIP: You may be able to increase the combined value of an education credit and certain educational assistance (including Pell Grants) if the student includes some or all of the educational assistance in income in the year it is received. For details, see Pub. 970.
Box 6. Shows adjustments to scholarships or grants for a prior year. This amount may affect the amount of any allowable tuition and fees deduction or education credit that you claimed for the prior year. You may have to file an amended income tax return (Form 1040-X) for the prior year.
Box 7. Shows whether the amount in box 1 includes amounts for an academic period beginning January–March 2026. See Pub. 970 for how to report these amounts.
Box 8. Shows whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at the reporting institution.
Box 9. Shows 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. Shows the total amount of reimbursements or refunds of qualified tuition and related expenses made by an insurer. The amount of reimbursements or refunds for the calendar year may reduce the amount of any education credit you can claim for the year (may result in an increase in tax liability for the year of the refund).
Future developments: For the latest information about developments related to Form 1098-T and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1098T.
Please Note: Students who attended more than one Minnesota State college or university will receive a single 1098-T Tuition Statement combining all reportable transactions
FreeFile: Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.
2025 1098-T Tuition Statement reporting includes all reportable payments for qualified tuition and related expenses received by Minnesota State Colleges and Universities in 2025 on behalf of the student from any source. However, payments made for Spring 2026 are reportable only if the student was enrolled in an academic term beginning in 2025 or earlier. Please see Discussion Q-1 in IRS Notice 2006-72 Information Reporting for Qualified Tuition and Related Expenses found in Internal Revenue Bulletin 2006-36 dated September 5, 2006 at https://www.irs.gov/irb/2006-36_IRB#NOT-2006-72 for details.
Note: For information on whether such payments qualify for a 2025 tax benefit, please refer to IRS Publication 970 Tax Benefits for Education and/or your tax professional.
For a payment to appear on the 1098-T, it must be for “Qualified Tuition and Related Expenses”. For a list of Minnesota State Colleges and Universities tuition and fees by object code that are included in Qualified Tuition and Related Expenses, please visit our 1098-T Student Tax Information web page at: http://www.minnstate.edu/system/finance/taxinformation/student/statements/index.html
Nonqualified Tuition and Related Expenses will not be reported on the 1098-T Tuition Statement. Minnesota State Colleges and Universities uses a two step test to determine whether a fee is eligible as a “Qualified Tuition and Related Expense” under 26 U.S.C. § 25A. First, the tuition or fees must be “required for the enrollment or attendance at an eligible educational institution for courses of instruction.” (26 U.S.C. § 25A(f)(1)(A)). Second, even if required for enrollment, certain fees are excluded. These include education involving sports, unless the course or education involved is part of the student’s degree program (26 U.S.C. § 25A(f)(1)(B)); and non-academic fees, including “Student activity fees, athletic fees, insurance expenses, or other expenses unrelated to an individual’s academic course of instruction” (26 U.S.C. § 25A(f)(1)(C)).
The text of 26 U.S.C. § 25A can be accessed at: http://uscode.house.gov . On the Search page, enter 26 as the Title and 25A as the Section.
Note: Taxpayers should rely upon their own financial records and the advice of their tax professional when determining whether an educational tax benefit exists. Please refer to the Student Instructions on the 1098-T form (FAQ #7), to the IRS web site (www.irs.gov) and Publication 970, http://www.irs.gov/pub/irs-pdf/p970.pdf for further information on educational tax benefits. The amounts reported by Minnesota State Colleges and Universities on the student’s 1098-T Tuition Statement are correct based on Minnesota State Colleges and Universities interpretation of the Internal Revenue Code 26 U.S.C. § 25A and an analysis of Minnesota State Colleges and Universities accounts receivable process. Minnesota State Colleges and Universities will not change 1098-T reporting based on a taxpayer’s interpretation of the Internal Revenue code.
Box 5 Scholarships or Grants includes all scholarships and grants that are administered and processed on behalf of the student by a Minnesota State Colleges and Universities institution. The IRS also requires us to report third party payments in Box 5, including Veterans Affairs educational benefits. The amount of scholarships or grants for the calendar year (including those not reported by Minnesota State Colleges and Universities) may reduce the amount of any allowable tuition and fees deduction or the education credit that a taxpayer may claim for the year. It is up to the taxpayer and their tax advisor based on the taxpayer’s records to determine how scholarships, grants and third party payments will affect any allowable tuition and fees deduction or education credit. Student account details can be accessed through the student’s home campus web page or by contacting their campus Business Office.
The IRS requires that we report all financial information in whole numbers. The amounts reported in Box 4, Adjustments to tuition and fees for a prior year and in Box 6, Adjustments to scholarships or grants for a prior year are decreases to the amounts reported on a prior year 1098-T Tuition Statement.
The 1098-T Tuition Statement is an information return provided by Minnesota State Colleges and Universities for the convenience of the taxpayer. The amounts reported on the taxpayer’s Minnesota State Colleges and Universities 1098-T are correct based on Minnesota State Colleges and Universities interpretation of the Internal Revenue Code 26 U.S.C. § 25A (see FAQ #10) and an analysis of Minnesota State Colleges and Universities accounts receivable process. Taxpayers should rely upon their own financial records and the advice of their tax professional when determining whether an educational tax benefit exists. Although we may not give tax advice, we may refer the taxpayer to the Student Instructions on the 1098-T form (FAQ #7), to the IRS web site (www.irs.gov) and Publication 970, http://www.irs.gov/pub/irs-pdf/p970.pdf, for further information on educational tax credits. Minnesota State Colleges and Universities will not change 1098-T reporting based on a taxpayer’s interpretation of the Internal Revenue code.
Tax Services will only mail a 1098-T to an address in the Minnesota State Colleges and Universities database. If a student wants their 1098-T to be sent to a new address, they must first update their address in our system.
Yes. In addition to the financial information, Minnesota State Colleges and Universities must also report the student’s name, social security number, whether the student was enrolled more than half time in the current tax year, whether they were a graduate student, and whether any of the payments that appear in Box 1 were for classes starting in the first 3 months of 2026.
The IRS requires that 1098-T information be reported with a taxpayer identification number, either a Social Security Number (SSN), or an Individual Taxpayer Identification Number (ITIN). Each fall, Minnesota State Colleges and Universities sends IRS Form W-9S, Request for Student’s Taxpayer Identification Number, to all Minnesota State Colleges and Universities students with enrollment in the tax year and whose campus Person records have invalid or missing SSNs. If the student does not provide their SSN or ITIN, Minnesota State Colleges and Universities will report their 1098-T data to the IRS without their taxpayer identification number. The IRS may impose a penalty on the student for failing to supply their taxpayer identification number as requested.
All international students with 2025 1098-T reportable transactions will receive a 2025 1098-T from Minnesota State Colleges and Universities.
Individuals cannot claim the American Opportunity Tax Credit or the Lifetime Learning Credit if they (or their spouse, if filing jointly) were a nonresident alien during 2025, and did not elect to be treated as a resident alien for tax purposes. More information on nonresident alien taxation can be found in IRS Pub. 519, U.S. Tax Guide for Aliens at the IRS web site: www.irs.gov. It is up to the individual taxpayer to determine their tax residency status and their eligibility for educational tax benefits.
If a reprint is needed, we encourage students to sign up for electronic delivery of their 1098-T Tuition Statement via their Student e-Services account. Students may also request reprints from their campus 1098-T contact after the first week of February. Prior year 1098-T reprints are also available through electronic delivery or the campus 1098-T contact.
Travel, room & board, and insurance costs are not included in the definition of Qualified Tuition & Fees for the purposes of 1098-T Tuition Statement reporting.
Yes, ISRS report AR1090CP details by campus and term the amounts reported in each box of a student’s 1098-T Tuition Statement. We recommend printing this report for all students who have questions regarding the amounts reported on their 1098-T Tuition Statement. Interested students should contact their campus 1098-T contact to request this report. This report is also available online via Student e-Services as a web-based report to those students that consent to electronic delivery of their 1098-T Tuition Statements.
The IRS released guidance that Chapter 33 Veterans Affairs Benefits should be treated as scholarships and reported in Box 5 of the 1098-T Tuition Statement. This is because the amounts of the GI Bill benefits earmarked for tuition and fees do not count as qualified payments for the purpose of federal education tax credits. For more information, please see IRS Publication 970.
Note: for financial aid purposes, when need is calculated, Chapter 33 Veterans Affairs benefits are not considered a resource to the recipient (either as income or scholarship) nor are the VA benefits considered taxable income to the recipient. We recommend that students keep their Veterans Affairs education benefit documentation with their tax return information to show that the amount of Chapter 33 Veterans Affairs benefits reported in Box 5 is not a taxable scholarship.
If your name is incorrect on your 1098-T Tuition Statement and is not your official name according to the U.S. Social Security Administration and/or U.S. Internal Revenue Service, please report the error to your campus 1098-T Tuition Statement contact whose name and number appear on your 1098-T Tuition Statement. Your campus Records & Registration office may require additional documentation, such as your Social Security card, prior to updating your name in their database.
Campuses should contact Tax Services to update the student’s 1098-T Tuition Statement with the new information.
Students retain access to their student e-Services accounts even when they are no longer actively attending a Minnesota State College or University.
To regain access, please contact the Minnesota State Help Desk at 1-877-466-6728 or by going to the Minnesota State Colleges and Universities StarID management web page at: https://starid.minnstate.edu/selfservice/recover/pw.
Emergency fund grants are considered to be scholarship income and are reported on the 1098-T Tuition Statement in Box 5 Scholarships & Grants.
An exception to this rule is emergency financial aid grants received under the CARES Act, CRRSA Act or the American Rescue Plan Act which are not subject to 1098-T reporting unless the COVID relief funds were used for vaccine incentives and online tuition refund awards –both are subject to 1098-T reporting.
Tuition and other educational benefits provided by Indian tribes to tribal members under the Tribal General Welfare Exclusion Act of 2014 (the Act) are not taxable. To read the Act, go to www.congress.gov and search for “H.R.3043 - Tribal General Welfare Exclusion Act of 2014”.
Tribal students who receive a Form 1098-T that includes only educational benefits paid by the tribe should not include them on their federal income tax return. Tribal students who receive a Form 1098-T that includes both tribal and non-tribal payments should subtract the tribal payments from the total and only report the non-tribal payments on their federal income tax return.
For example, a tribal student attended a qualifying accredited educational institution and received a tribal scholarship of $3,000 for tuition (nontaxable) and a $5,000 grant administered by the Department of Education that requires them to use the funds to teach (taxable). For the calendar year, the student received a Form 1098-T from the institution for $8,000. The tribal student should subtract the $3,000 tribal funds from the $8,000 amount and enter the $5,000 difference in gross income when completing their income tax return. The $3,000 tribal scholarship as general welfare is nontaxable and is not included on the student's return.
If you receive a letter from the tribe outlining the educational payments you received, save it with your tax records. Do not send a copy of that letter to the Internal Revenue Service.
Amounts you receive for a non-tribal scholarship or grant may still be eligible for educational credits under certain conditions. See Publication 970, Tax Benefits for Education, and Education Credits — AOTC and LLC for more information on non-tribal scholarships and grants. Note that nontaxable funds (tribal scholarships) used to pay educational expenses cannot be used to compute any allowable education credit.
This information is from the Internal Revenue Service (IRS) website at: https://www.irs.gov/government-entities/tuition-and-other-educational-benefits-provided-by-tribes-form-1098-t