Colleges and universities are required by U.S. law each year to provide each student who is a "US person" for tax purposes with Form 1098-T to assist students and their families in computing tax credits or deductions they may be eligible to claim based upon amounts they have spent for education. Currently, these federal tax benefits include the American Opportunity Credit, the Lifetime Learning Credit, and the tuition and fees deduction.
Students from outside the United States should review the International Students section at the bottom of this page for important information. Most foreign students do not need Form 1098-T for any purpose.
You should give it to whoever is responsible for preparing your tax returns. If you prepare your own tax returns, you should keep your Form 1098-T in a file with your other tax documents. You do not need to attach Form 1098-T to your tax returns.
You can request a copy of up to the last 5 years of your Form 1098-T at www.ecsi.net/1098T. You will need to enter S8 for the University of Portland school code. You will also need to enter the student social security number, and the assigned password that was emailed with your online delivery notification. If you have lost or forgotten your password or if you need assistance, please call the 1098T Hotline number at (866) 428-1098.
First, please review the FAQs on this page, because they will answer many typical questions. For general information on Form 1098-T and the related tax credits and deductions, you may also want to review the information available from IRS in Publication 970 (Tax Benefits for Education) or elsewhere on the IRS web site, or consult with a tax professional.
Like all colleges and universities, UP is required to submit the data from your Form 1098-T to the Internal Revenue Service (IRS). The State of Oregon does not require submission of Form 1098-T data.
Form 1098-T information can also be found by logging into your PilotsUP Self Serve account and following these instructions:
Form 1098-T is available by January 31st of each year.
You may opt into having your Form 1098-T delivered electronically to any 2 email addresses of your choice at Electronic Delivery Notification Consent. Designated email addresses will be sent an online delivery notification containing a link to the website where you may view and print your Form 1098-T. The email will also contain login information that will allow access to view your forms. In order to protect your privacy, the email will contain no information specific to you or your financial information.
If you have signed up for electronic delivery of Form 1098-T you will not be mailed a paper copy, however, you can print your own tax form whenever you need. Students who have not signed up for Electronic Delivery Notification Consent by mid-January will receive one paper copy of their Form 1098-T in the mail. That form will be mailed to the student's permanent address on record around the last week in January. UP will not supply any additional paper copies of Form 1098-T. To obtain a duplicate, you must download it at www.ecsi.net/1098T.
Duplicate copies of your Form 1098-T are available at www.ecsi.net/1098T
Form 1098-T reports only those transactions that posted to your student account during calendar year 2023. Spring 2023 began in January, but most students are registered and billed for Spring 2023 during November or December 2022. Any charges billed, or any scholarships and grants that posted to your account before January 1, 2023 were reported on your 2022 Form 1098-T.
Probably not. Your Form 1098-T reports transactions that flowed through your student account during the calendar year. However, students typically incur other expenses that may also qualify for tax credits or deductions. The most common example is textbooks. You should rely on your own financial records and receipts to document those expenses. For further information on "qualified" education expenses, please review IRS Publication 970, Tax Benefits for Education. You may also wish to consult with a tax professional.
That depends on how UP classified your "stipends" for tax purposes. If your stipends represent wages you have earned, then you have probably been receiving them in the form of a regular paycheck and may have had taxes and/or other amounts withheld from them. In that case, your wages will be reported fully on Form W-2, Wage and Tax Statement. Those wages are not included on your Form 1098-T. If your stipends represent a scholarship awarded to you on the basis of academic merit and/or financial need, and not as wages you have earned, then you have probably received them as credits flowing through your UP student account. In that case, your scholarships are reported in box 5 (Scholarships or grants) of Form 1098-T.
Some UP academic programs will officially charge a student the regular tuition rate (shown in Box 2) minus the discounted amount (shown in Box 5), but will only bill the student for the advertised net amount. In such a case, your Form 1098-T is correct.
Scholarships that pay for qualified tuition and related expenses are not taxable to the student. However, if any portion of your scholarships paid for Nonqualified expenses, then you may be responsible for reporting such portion as taxable income on your tax return. For further guidance, please review IRS Publication 970, Tax Benefits for Education, or consult with a tax professional.
Foreign students who are nonresident aliens for tax purposes should also review IRS Publication 519, US Tax Guide for Aliens.
Beginning in the 2018 tax year, loan proceeds are reported in Box 1. However, reported payments are limited to the amount of qualified tuition and related expenses for the tax year.
Yes. The requirements of state-sponsored section 529 accounts allow for money to be withdrawn, without negative tax implications on the withdrawal, to pay for education expenses including room and board. So, those expenses are "qualified" for purposes of withdrawals from a section 529 account. However, room and board expenses are still "nonqualified" for purposes of computing an American Opportunity Credit, Lifetime Learning Credit, or tuition and fees deduction on your tax return, so those expenses are not reflected on Form 1098-T. For further information on section 529 accounts and other education-related tax benefits, please review IRS Publication 970, Tax Benefits for Education, or consult with a tax professional.
Benefits received under the Post 9/11 GI Bill ® are reported on your Form 1098-T as scholarships in box 5. The Post 9/11 GI Bill ® specifies that for financial aid purposes, VA benefits should not be considered as a resource (either as income or a scholarship) to the recipient when need is calculated. However, students receiving VA benefits may not use that amount to calculate American Opportunity or Lifetime Learning Credits. Therefore, IRS has determined that these tuition benefits should be included in scholarships/grants reported in box 5 of Form 1098-T.
The IRS is trying to verify whether you are entitled to the credit/deduction you claimed on that year's tax return. Read your notice carefully. IRS is probably just requesting that you send them copies of other documentation to support your claim. Copies of canceled checks, credit card statements, bank statements and student bills are helpful. Account transaction details including payments made are available to our students through your PilotsUP Self Serve account by following these instructions:
Probably not. However, that depends on whether you are a "US person" or a nonresident alien for US tax purposes. We make the form available to all US persons as required by law. Nonresident aliens, however, are generally not eligible to claim any of the education-related tax credits or deductions for which Form 1098-T is intended to serve as documentation. If you file your tax return on Form 1040NR or Form 1040NR-EZ, you are not eligible to claim those tax benefits.
You are a "US person" if you are:
Otherwise, you are a nonresident alien (also known as a "foreign person") for tax purposes. For further information, please review IRS Publication 519 (US Tax Guide for Aliens).
Maybe. Some, but not all, international students will receive Form 1042-S (Foreign Person's US Source Income Subject to Withholding). The two largest groups of foreign visitors who receive Form 1042-S include [1] students who received scholarships in excess of their qualified tuition for at least one academic term, and [2] UP employees who received tax treaty benefits in their paychecks during the year.
No, the University of Portland is not required to send a 1098-T to nonresident alien students. However, you may claim a credit without a Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.
Probably not, since Form 1098-T is specifically a US tax form and is not intended for Canadian tax purposes. However, you may receive a Canadian TL11A or T2202A tax slip from UP.
The TL11A Tuition, Education, and Textbook Amounts Certificate – University outside Canada is for Canadian students who attend the Portland campus. Canadian students attending the Portland campus may obtain a TL11A certificate upon request to stu-acct@up.edu. Please include your full name, mailing address and Student ID number with your request.
The T2202A Tuition, Education, and Textbook Amounts Certificate is for Canadian students who attend a cohort program in Edmonton, Alberta Canada. Students will be sent an online delivery notification to their UP email address email in late February containing a link to the website where the T2202A may be viewed and printed.
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