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 the students and their families in computing any tax credit or deduction they may be able to claim, based on amounts they have spent for education.
Students from outside the United States should review the Foreign Students section of this page for important information. Most foreign students do not need Form 1098-T for any purpose.
Every Boise State student whose student account had financial transactions post to it during the calendar year will have online access to their Form 1098-T or receive it in paper form in January. You may receive Form 1098-T even if you did not attend class during the calendar year. Receiving Form 1098-T does not necessarily indicate that you are entitled to claim any of the education-related tax credits or deductions.
You should immediately 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. Form 1098-T should remain in your files; you do not need to attach Form 1098-T to your tax returns.
Prior years’ forms beginning in 2005 are available online through my.BoiseState. Click on your student center. Select View 1098-T from the Other Financials dropdown menu in the Finances section.
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. Boise State staff are unable to provide any individual tax advice.
If you have questions about the specific transactions reported for your own student account at Boise State, please contact us by email at email@example.com or by phone at 426-1212.
No. We make form 1098-T available only to the student. The student is responsible for making his or her own form 1098-T available to parents, tax preparers, or other persons.
Like all colleges and universities, Boise State is required to submit the data from your Form 1098-T to the Internal Revenue Service (IRS) by March 31. The State of Idaho does not require us to report Form 1098-T data to them. If we are required to correct a 1098-T after March 31 it will be sent to the IRS as soon as it is corrected.
Boise State does not issue Form 1098T for continuing education (non-credit) courses. If you need documentation of continuing education course fees, please contact the Division of Extended Studies at (208) 426-1709.
1098-T Account Related
Box 2 is blank for all Boise State University students. The IRS requires universities to report amounts paid toward qualified tuition and related expenses, rather than amounts billed. This does not mean your “amounts billed for qualified tuition and related expenses” are zero. To help you review all transactions on your account during the year, please refer to your Term Summary Report on the my.BoiseState.edu Student Center. For instructions on accessing your Term Summary Report, please refer to our Help Document.
We are required by the IRS to report on a calendar year basis which is January 1 to December 31. We can only report amounts to the IRS that posted to your student account between those dates.
Form 1098-T reports only those transactions that posted to your student account during the calendar year. Spring semester begins in January, but if you paid for those classes on or before December 31, 2018, those amounts will be reported on your 2018 Form 1098-T, which will be available in January 2019.
Probably not. Your Form 1098-T reports all 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. For further information on “qualified” education expenses, please review IRS Publication 970, Tax Benefits for Education. You may wish to consult with a tax professional.
Yes. Loans are reported on Form 1098-T under box 1, as they are considered payments toward qualified tuition and related expenses.
Online 1098-T Access
No. Once you have signed up, your election stays in effect for the remainder of your time at Boise State.
You will be notified by email when the form is available online.
Forms 1098-T are available in late January for the prior calendar year.
You will only need the free Adobe Reader.
With Online 1098-T access, you can print your own tax form whenever you need. Students who have not signed up for online access by mid-January will receive a paper copy of their form in the mail. That form will be mailed to the student’s mailing address on record around the last week in January. Boise State will not supply any additional paper copies of Form 1098-T. To obtain a duplicate, you must download it through my.BoiseState and click into your student center.
Duplicate copies of your Form 1098-T are only available through my.BoiseState
Foreign Students 1098-T
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: a US citizen, or a Lawful Permanent Resident (“green card” holder), or a resident alien for tax purposes, by virtue of passing the Substantial Presence Test for the year. 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).
For most F-1 and J-1 students, this means if you arrived in the US during or after the year 2006, you are a nonresident alien for tax purposes and you will not need a Form 1098-T.
For most J-1 researchers, this means if you arrived in the US during or after the year 2009, you are a nonresident alien for tax purposes and you will not need a Form 1098-T.
Maybe. Some, but not all, foreign 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  students who received scholarships or fellowships in excess of their qualified tuition for at least one academic term, and  Boise State employees who received tax treaty benefits in their paychecks during the year. All Boise State employees will also receive Form W-2, Wage and Tax Statement, mailed to their home address in January.
Yes, you may. To request it, you must email us at firstname.lastname@example.org each year; your form will then be available on my.BoiseState within 24-48 hours. Please be advised that your receipt of Form 1098-T does not indicate that you are a US person for tax purposes, or that you are entitled to any education-related tax benefits.
We ask that you request the form by March 25. Boise State is required to transmit all 1098-T forms to the IRS by March 31, after which the year’s file is closed. If you need documentation of tuition and fees after this date, you may use a Term Summary Report, available on my.BoiseState. For instructions on accessing your Term Summary Report, please see our Term Summary Report Help Document.