NDSU may not provide tax advice. For questions on how to use the 1098-T, or for additional explanation, please consult your tax advisor or see the IRS Publication 970 and IRS Form 8863.
Box 1. Shows the total payments received by an eligible educational institution from any source for qualified tuition and related expenses less any reimbursements or refunds that relate to those payments received.
*A list of what is included and not included in qualified tuition and related expenses/fees can be found at the bottom of the page*
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 claim for the prior year (may result in an increase in tax liability for the year of the refund). See "recapture" in the index to IRS Publication 970 to report a reduction in your education credit or tuition and fees deduction.
Box 5. Shows the total of all scholarships, third-party payments, 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.
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 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.