Tax Form 1098-T

General Information

The Form 1098-T Tuition Statement is an informational form that educational institutions must file with the Internal Revenue Service to report the amount of student charges and payments received during a calendar year. Some students may receive a Form 1098-T from HPU in January or February of each year, but not all students will qualify to receive a Form 1098-T each year. Students who receive a Form 1098-T from HPU may be eligible to claim various tax credits and other benefits, such as the American Opportunity Tax Credit or the Lifetime Learning Credit.

Please note that HPU employees are unable to provide tax advice to students. However, the AR/Collections Department will be able to explain how they calculated the amounts reported on your Form 1098-T.

Frequently Asked Questions

  • QTRE: Qualified Tuition and Related Expenses. Examples of QTRE are listed below:

Included

Excluded

Tuition

Late Charges

Student Activity Fee

Application Fees

Technology Fee

Transportation Fee

 

Health Services Fee

 

New Student Orientation Fee

 

Books

 

Course-Related Equipment

 

Parking Fees

 

Housing – Room and Board

 

Housing – Meal Plan

 

Housing – Misc. Charges

 

  • IRS: Internal Revenue Service
  • SSN: Social Security Number
  • ITIN: Individual Taxpayer Identification Number
  • TIN: Tax Identification Number (SSN or ITIN)
  • W-9S: IRS form that HPU uses to request for a student’s TIN
  • QTRE Carry-Forward: If the billed QTRE is greater than all payments received from all sources in a calendar year, you will have a carry-forward amount. This amount will be taken into consideration when calculating the QTRE for the next calendar year. It is not viewable on the 1098-T Form.

For tax years 2020 and later:

Our third-party processor, Cashnet, will mail the 1098-T forms to eligible students' mailing address on or before January 31st of each year. Additionally, Cashnet will provide eligible students with access to their Form 1098-T electronically in the Cashnet online portal. 

For tax years 2019 and prior:

Please log in to the Maximus Federal site to obtain a copy of your Form 1098-T.

The IRS does not require HPU to generate a Form 1098-T for the following situations:

  • Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program

  • Nonresident alien students (unless requested by the student)
  • Students whose QTRE are entirely waived or paid entirely with scholarships

If you did not receive a Form 1098-T in the mail by mid-February, HPU may not have your most current mailing address. Please update your mailing address in MyHPU and email ar@hpu.edu that you would like another mailed copy of your Form 1098-T sent to your updated mailing address. You may still be able to access an electronic copy of your Form 1098-T in Cashnet.

In order to understand the information reported on your Form 1098-T, you may need to review your student account activity in MyHPU. You may also need the Form 1098-T for the previous tax year. 

This information has been summarized from the IRS Form 1098-T and the related IRS instructions. For more detailed information, see the Resources section below.

Box 1: This box shows the total amount of payments received for QTRE charges from all sources during the calendar year. The amount reported is the total amount of payments received less any reimbursements or refunds made during the calendar year that relate to the payments received for QTRE charges during the same calendar year. The amount reported is not reduced by scholarships and grants reported in box 5. 

Box 2: Reserved for future use (empty). 

Box 3: Reserved for future use (empty). 

Box 4: This box shows any adjustments made to QTRE for any prior years. This amount may reduce any allowable education credit that you claimed for a prior year.

Box 5: This box shows the amount of scholarships or grants received for QTRE charges. This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defense, civic and religious organizations, and nonprofit entities.

Box 6: This box shows any adjustments made to scholarships or grants received for any prior years. This amount may affect any allowable education credit that you claimed for a prior year.

Box 7: The box is checked if any payments received for QTRE reported for the current tax year relate to an academic period that begins in January through March of the following tax year.

Box 8: The box is checked if the student was at least a half-time student during any academic period in the current tax year. A half-time student is a student enrolled for at least half the full-time academic workload for the course of study the student is pursuing.

Box 9: The box is checked if the student was a graduate student. The student is a graduate student if the student was enrolled in a program or programs leading to a graduate-level degree, certificate, or other recognized graduate-level educational credential.

Box 10: HPU does not use this box as HPU does not provide insurance directly through the University.

If your TIN (SSN or ITIN) is incorrect on the Form 1098-T, please submit a Form W-9S to HPU’s Registrar’s Office. That form must be received by mail, fax, or in-person. To protect your information, do not email this form.

If your address is incorrect, HPU will not create a new form. You may use the existing form to claim your tax benefits. However, please update your mailing address in MyHPU to prevent future errors. 

If you think there is an error in any of the other boxes on your Form 1098-T, please email ar@hpu.edu. Send your email from your campus email address and make sure to include your student ID number in the body of your email.

Please note that HPU faculty and staff are not authorized to provide tax advice and do not provide personal assistance in completing tax returns.