How/When will I receive my Form 1098-T?
Forms will be available each year by January 31st for the prior tax year. To get your form electronically, follow these instructions.
UNH has contracted with TRA Maximus to provide both electronic and paper Form 1098-Ts. Form 1098-T is mailed to a student’s permanent mailing address by January 31st and is available electronically by visiting TRA Maximus at https://tra.maximus.com. If you have not already created an account on the TRA Maximus site, please click on the Register button and follow the instructions to create an account. You may refer to Webcat or UNH Parent Portal to view the full semester charges, payments, grants and scholarships, and refunds applied to the student account.
Please ensure that the student's Social Security Number (SSN) or Taxpayer Identification Number (TIN) and permanent mailing address are up to date, so that the Form 1098-T can be processed correctly. If you need to update your personal information, please complete Form W-9S.
What is Form 1098-T?
Form 1098-T is a tax document prepared by higher education institutions to report a student’s enrollment status, payments toward qualified tuition and related expenses (QTRE), and scholarships and grants applied to the account during the calendar year. A copy of this information is also sent to the Internal Revenue Service (IRS).
Qualified tuition and related expenses (QTRE) include UNH’s tuition, course fees, enrollment fees, and technology fees. Housing expenses, meals, books, supplies, health insurance fees, parking, and other fees not related to course enrollment are not eligible to be included in the calculation on the Form 1098-T.
What does each box on Form 1098-T report?
- Box 1 reports amounts paid for UNH tuition, course fees, enrollment fees, and technology fees during the calendar year. Box 1 may include payments made in the current calendar year for courses to be held at UNH during the upcoming calendar year (e.g., tuition paid in December 2021 for spring semester 2022 will be reported in Box 1 of Form 1098-T issued for calendar year 2021). Payments reported may not exceed the amount of QTRE.
- Box 4 is for adjustments made for a prior year such as QTRE payments and/or reductions in charges for QTRE that relate to amounts billed from a prior year.
- Box 5 reports scholarships, grants, and other institutional/third party payments paid to an account during the calendar year. This amount includes all payments designated as scholarships and grants that are administered and processed by UNH Student Accounts, as well as all payments by third parties (i.e., government, private, civic, religious, and/or nonprofit grants) to offset the cost of attendance.
- Box 6 is for adjustments to scholarships or grants from a prior year.
- Box 7 is checked if any payments received for qualified tuition and related expenses reported on the prior tax year relate to an academic period that begins in January through March of the following tax year.
- Box 8 is checked if the student was at least a half-time student during any academic term that began during the tax year. The half time threshold is considered 8 credits.
Please refer to the IRS FAQ on CARES Act funding for information related to Form 1098-T:
Box 1 of my Form 1098-T does not equal the amount I paid to UNH for tuition during the year. Is this a mistake?
No - Box 1 reports amounts paid for QTRE during the calendar year (January to December of the previous year), as opposed to the academic year (September of the prior year to May of the current year) The form does not consider that tuition bills may be due in a different calendar year than the term dates. Additionally, payments reported may not exceed the amount of QTRE. Box 1 will be capped at the total amount of QTRE for that year.
I made a payment for the Spring semester, why isn’t Box 7 of my Form 1098-T checked?
Box 7 is checked if any payments received for qualified tuition and related expenses reported on the prior tax year relate to an academic period that begins in January through March . For example, Box 7 would be checked if a payment was posted to your account in December for the upcoming spring semester. Alternatively, if the payment for the spring semester posted in January, then Box 7 would not be checked, as the payment was not made during the prior calendar year. This payment will be included in next year's 1098-T calculations.
Who will receive a Form 1098-T?
UNH issues Form 1098-T to students who had QTRE and made payments for the calendar year. Copies of Form 1098-T are also filed with the Internal Revenue Service (IRS).
Consistent with IRS regulations, UNH is not required to issue Form 1098-T to:
- Students enrolled in only non-credit courses
- Students whose QTRE is 100% covered by scholarships and grants
- Non-resident alien students
Note that Form 1098-T may be issued upon request; a student’s SSN/ITIN must be on file to issue a Form 1098-T
There is an error on my Form 1098-T – how can I get a corrected copy?
Contact UNH Student Financial Services at email@example.com. Please include the student UNH ID number (9-digit number starting with the number '9'), what is wrong, and what you believe it should be.
Note: UNH cannot provide personal tax advice. Please contact a tax advisor for additional questions.
Other Resources and Information:
- Form 1098-T:
- Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits):
- IRS Publication 970, Tax Benefits for Education: irs.gov/publications/p970/index.html
- IRS FAQ HEERF/CARES Act: https://www.irs.gov/newsroom/faqs-higher-education-emergency-relief-fund-and-emergency-financial-aid-grants-under-the-cares-act