Kennesaw State University provides the 1098-T form each year to students who have paid qualified tuition and related expenses. The 1098-T form can assist you with filing for federal education tax credits for which you may be eligible. You can find detailed information about claiming the American Opportunity Credit and other education tax credits in IRS Publication 970.
New in 2018
In previous years, your 1098-T form included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we billed to your student account for the calendar (tax) year., Beginning with tax year 2018, we will report in Box 1 the amount of QTRE you paid during the 2018 calendar year. This total may include payments we received in calendar 2018 for the following semesters Spring 2018, Summer 2018, Fall 2018, and Spring 2019.
Total payments reported in Box 1 cannot exceed the amount of QTRE. The amount reported in Box 1 is not reduced by scholarships and grants reported in Box 5.
Kennesaw State University has contracted with Tab Service Company, a 1098-T provider. If you wish to retrieve your 2018 1098-T online, please go to www.tsc1098t.com and follow the attached instructions found here.
The University cannot provide tax advice concerning income taxes or the applicability of Tax Payer Relief Act of 1997 to individual situations. Questions concerning income tax matters should be directed to a tax professional or the IRS. You may also find the following FAQs helpful.
Important Notice to Students who received a letter/email from KSU regarding a Corrected 1098-T Tuition Statement:
Why did I receive a letter and what does that mean?
You received a letter because we found certain corrections had to be made to the amount originally reported in Box 1. This means you should ignore the 1098-T statement received earlier from KSU and instead use the corrected 1098-T statement.
How will I access my corrected 1098-T?
You can access your corrected 1098-T online by logging into www.tsc1098t.com.
You will also receive a paper copy in regular mail at your home address. If you do not receive the paper copy in regular mail, please contact the Bursars office at 470-578-6419 and they can mail a copy.
What do I do if I already filed my taxes?
You should talk to your tax advisor or review the IRS website for guidance.
Why does the amount in Box1 not match the total amount paid?
The amount in Box1 represents your total payments during the calendar year to KSU for qualifying charges less any reimbursements or refunds from KSU during the calendar year that relate to the payments received for qualified tuition and related expenses during the same calendar year. The amount reported is not reduced by scholarships and grants reported in box 5.
What are qualified tuition and related expenses for the education tax credits?
Qualified expenses are amounts paid for tuition, fees and other related expenses for an eligible student that are required for enrollment or attendance at an eligible educational institution. You must pay the expenses for an academic period that starts during the tax year or the first three months of the next tax year. Even if you pay the following expenses to enroll or attend the school, the following are not qualified education expenses:
- Room and board
- Medical expenses (including student health fees)
- Similar personal, living or family expenses
Please review the following link to get a complete listing of expenses that are not qualified education expenses.https://www.irs.gov/credits-deductions/individuals/qualified-ed-expenses
Does this change my FAFSA or Financial Aid?No, this does not impact FAFSA or Financial Aid.
What does it mean if I did not receive the letter?If you did not receive a letter that means there were no mistakes on your 1098-T.
Who do I contact if I have questions on the form or the letter?
Please contact the Bursar’s office at 470-578-6419 or email at firstname.lastname@example.org.
General Frequently Asked Questions
NEW for Tax Year 2018! Box 1 - Amounts Paid
Effective for the 2018 tax year, we will now report Box 1, payments received for qualified tuition and related expenses, instead of Box 2.
This is a result of changes in federal regulations. Consult a tax advisor for more information about this change and how it may affect you.
What is the Form 1098-T?
This is a tax document that is used to report qualified tuition and related expenses in a given tax year and is provided as a guide in the preparation of your taxes. Its purpose is to assist you in determining your eligibility for an education tax credit on your federal income tax return. The Taxpayer Relief Act of 1997 allows certain taxpayers who pay qualified tuition and related expenses to an eligible educational institution to claim an American Opportunity Credit or a Lifetime Learning Credit against their federal income tax liability. See a blank Form1098-T on the Internal Revenue Service's website here.
When do I receive my Form 1098-T?
Kennesaw State releases 1098-T forms to students by January 31st, as federally required.
How will I receive my Form 1098-T?
The 1098-T is available online through a third party provider. If you wish to retrieve your 2018 1098-T online, please go to www.tsc1098t.com and follow these instructions:
- Enter the site ID: 11458
- Enter your User Name: Your KSU Student ID (include all 9 digits; ie 000xxxxxx)
- Enter Password: Last 4 digits of your Social Security Number
- For security purposes, you will be asked to change your password.
- New password must be eight characters, at least 1 upper case letter, at least 1 numeral and at least 1 special character.
- Agree to Online Consent.
- Please read the Online Consent Form for the requirements and specifications.
- We will email you when your 1098-T is available online. Your consent will apply to 2018 and subsequent years.
- Once you consent, you will NOT be mailed a 1098-T and must return to the site to view or print a copy of your 2018 Form 1098-T.
If you have any questions, please contact the Bursars Office at 470-578-6419 or email@example.com.
What information is reported on the Form 1098-T?Box 1. As required by the Internal Revenue Service (IRS), Kennesaw State reports payments received for qualified tuition and related expenses for the tax year ending December 31, 2018.
Box 2. Is intentionally left blank.
Please Note: IRS tax form instructions provide that education credits and deductions for a taxpayer's 2018 individual tax return are based upon qualified educational expenses paid during the 2018 calendar year.
Box 3. Shows that your educational institution changed its reporting method for 2018. Kennesaw State is changing its method of reporting (payments received instead of amounts billed) for 2018. You should be aware of this change in figuring your education credits.
Box 4. Shows any adjustment made 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 IRS Publication 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 1040X) for the prior year.
Box 7. Shows whether the amount in box 1 includes amounts for an academic period beginning January-March 2019. 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).
Why don’t the numbers on Form 1098-T equal the amounts I paid to Kennesaw State during the year?There are potentially many reasons for this discrepancy. First, the amount in Box 1 only represents amounts paid for qualified tuition and related expenses (QTRE) and does not include payments made for room and board, insurance, health service fees, or parking which, though important, are not considered mandatory education expenses for tax purposes. Secondly, Form 1098-T reports amounts that the student paid in a certain year, and the pay date does not necessarily correspond to the dates that the classes were attended. For example, tuition for the Spring semester is typically billed in November so a student may have paid tuition for the Spring semester in 2017 despite the fact that classes didn’t start until 2018. The best and most accurate source of information about the amounts that you paid for qualified tuition and related expenses will be your student account in Owl Express.
Does the 1098-T include charges for books?No, the University does not include amounts paid for books on the Form 1098-T. You should consult with your tax advisor to determine if payments for books, equipment or fees should be considered when preparing your income tax returns and determining eligibility for education tax credits or deductions.
What semesters are included in my Form 1098-T?
Typically, charges are posted to your student account beginning in November for the Spring semester and in March for the Fall semester. Box 1 of Form 1098-T reflects payments made during the calendar year for qualified tuition and related expenses and it is not based on when the classes were attended or billed to the student account. Your student account in Owl Express will show the dates payments were posted to your account and are a valuable resource for determining the semesters that are included in your Form 1098-T. You can access your student account in Owl Express at www.kennesaw.edu.
I am a graduate student and I received fellowship payments. Where is my fellowship reported on my Form 1098-T?
For Form 1098-T purposes, fellowships are considered financial aid and will be reported in Box 5 as a (scholarships, grants, fellowships) as well as Box 1 for the amount paid towards the qualified tuition and related expenses (QTRE) during the same calendar year.
I am a graduate fellow who is entitled to receive health insurance. How is this reported on my Form 1098-T?
Since insurance is not considered to be a qualified tuition and related expense, this expense is not reported on your Form 1098-T. However, if the University subsidizes the cost of your insurance then the University subsidy is reported in Box 5 of the Form 1098-T.
I graduated in May of 2018, do I have a Form 1098-T for 2018?
Some May 2018 graduates will not be issued a 2018 Form 1098-T because there is a possibility that payments for QTRE for Spring 2018 were made on or before December 31, 2017. The 2018 Spring semester tuition charges were generally billed and posted in November 2017 and, therefore, would have been included on the 2017 Form 1098-T, in Box 2. If a student paid for the Spring 2018 semester and any other outstanding QTRE charges in 2017, then the student would not receive a 2018 Form 1098-T.
How do I prepare my tax returns without a Form 1098-T?
Form 1098-T reports payments received from the student for qualified tuition and related expenses (Box 1) during the preceding calendar year. However, if the student receives scholarships, grants and/or fellowships in the preceding year in excess of the amounts they paid in QTRE, the University is not required to issue a Form 1098-T to the student. When determining your eligibility for education related tax credits and deductions, you will need to report the amount you paid for qualified education and related expenses. Therefore, your student account in Owl Express will be the best and most accurate source of information for amounts paid for qualified education and related expenses. This is true regardless of whether you receive a Form 1098-T or not.
My accountant says that the University must provide me with a form 1098-T.
The University is not required, by the IRS, to furnish a Form 1098-T in the following instances:
- Payments for courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.
- Enrolled student is a nonresident alien, unless requested by the student.
- Students whose qualified tuition and related expenses are entirely waived or paid entirely with grants/scholarships.
- Students for whom you do not maintain a separate financial account and whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student's employer or a governmental entity, such as the Department of Veterans Affairs or the Department of Defense.
Why isn’t Box 2 filled out on my Form 1098-T when it has been in prior years?
In previous years, Form 1098-T included a dollar amount in Box 2 that represented the qualified tuition and related expenses (QTRE) the University billed to your student account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, the University must report in Box 1 the amount of QTRE you paid during the year.
My SSN is wrong on my Form 1098-T. Can I have a new one sent to me?
If your SSN is incorrect, you MUST initiate the change in person in the Office of the Registrar. A photo ID and your Social Security card are required for the Registrar’s Office to input your correct SSN then submit a request to firstname.lastname@example.org to have a new 1098-T generated.
I am an International Student; will I receive my Form 1098-T?
1098-T forms are not automatically generated for international students in the United States on a temporary visa. If you wish to receive a 1098-T form for the 2018 tax year, you MUST have a valid SSN and initiate the change in person in the Office of the Registrar. A photo ID and your Social Security card are required for the Registrar’s Office to input your correct SSN then submit a request to email@example.com to have a 1098-T generated.
If you have received a 1042-S form, you do not need to call the Bursar's Office. Instead, see 1042-S Form (Nonresident International Employee Tax Statement) on the Employee Services website.
Where do I find my Form 1098-T for previous years?
Form 1098-T are available for previous years at www.tsc1098t.com.
Social Security Number/Tax Identification Number Requirement
Students are required by federal law (Section 6109 of the Internal Revenue Code) to provide a Social Security number (SSN) or Taxpayer Identification number (TIN) to the University for tax purposes. If we do not have a U.S. SSN or TIN for you, you MUST initiate the change in person in the Office of the Registrar. A photo ID and your Social Security card are required for the Registrar’s Office to input your correct SSN.
Do not email SSN/TIN information as email is not secure.
Whom do I contact if I have questions regarding my eligibility to receive the American Opportunity Tax Credit, the Lifetime Learning Tax Credit, or the Tax Deduction for Higher Education Expenses?
Kennesaw State cannot provide individual tax advice and shall not be liable for damages of any kind in connection with this information. Accordingly, you should consult your tax advisor about your specific circumstances.