Changes effective 2018 and later
Beginning for the tax year 2018, DU will now report qualified payments received in Box 1. In years prior, DU reported qualified charges in Box 2. The change in reporting is due to a change in IRS reporting requirements. For questions in how to use Box 1 please speak with your tax advisor.
1098-T Box Details
Box 1: The total payments from any source received by an eligible educational institution in 2022 for qualified tuition and related expenses less any reimbursements or refunds made during 2022 that relate to payments received during 2022. Please note the amount in Box 1 may NOT equal to or sum to the charges paid for calendar year 2022 because all charges are not considered qualified tuition and related expenses as defined by the Internal Revenue Service. See below for a list of qualified and unqualified expenses.
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Charges Reported Payments for tuition and fees required for enrollment |
Charges Not Reported Payments that are generally not mandatory for enrollment and/or cover personal expenses. |
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Box 2: Reserved
Box 3: N/A
Box 4: It is the amount of any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. See Form 8863 or the IRS Pub 970 for more information.
Box 5: Includes the total of all scholarships, grants, outside resources and fee waivers administered and processed by the university.
Box 6: The amount of any adjustments made for prior year scholarships, outside resources, grants, and fee waivers that were reported on a prior year Form 1098-T.
Box 7: Will be checked if the amount in Box 1 includes amounts for an academic period beginning January–March 2023. See the IRS Pub 970 for how to report these amounts.
Box 8: Indicates whether you were considered half-time at any point while you attended DU in 2022.
Box 9: Indicates 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: Will always be blank on any 1098-T form you receive from DU.
Frequently Asked Questions and Additional Information
IRS TAX INFORMATION FOR STUDENTS