Form 1098-T FAQs
Why don’t the numbers on Form 1098-T equal the amounts I paid to The Citadel 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, infirmary charges, or One Card, which, though important, the IRS does not quantify these are qualified tuition or related educational expenses for determining tax reporting on the 1098-T tax form. In addition, the IRS 1098-T tax form reports amounts that the student paid in the tax year from January 1 through December 31 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. Therefore, if a student paid tuition for the Spring 2024 semester in December 2023, the tax deduction would not be recorded on the 2023 1098-T tax information.
Should I report the amount listed on the 1098-T on my tax return?
Consult IRS Publication 970 for more information.
I moved and now need a replacement of my IRA 1098-T tax form. How can I obtain another 1098-T tax form?
For the IRS 1098-T tax forms will be sent to the student’s permanent home address as listed on My Citadel Portal. Please be sure the student’s permanent home address is correct in the portal. For the 2023 1098-T tax form, you may access your electronic form via your My Citadel Portal.
For additional official copies or the IRS 1098-T tax form for the years of 2015, 2016, 2017, 2018, 2019, 2020 or 2021, please follow this link https://heartland.ecsi.net/ You will need the student’s First Name, Last Name, Social Security Number and Zip Code (of the address that was active for that tax year). To protect your privacy, The Citadel is unable to provide specific information on your IRS 1098-T tax form over the telephone. Employees of The Citadel are unable to provide you with individual tax advice, but should you have questions, we recommend that you seek the counsel of an informed tax preparer or adviser. For more information about Federal Form 1098-T, see IRS Publication 970.
I am the student’s parent and I pay the bill. Why can’t I get a copy of the 1098-T information?
The Federal Education Right to Privacy Act (FERPA) prohibits The Citadel from providing information to anyone but the student. The student has access to MY CITADEL PORTAL, which details all of the 1098-T information.
What are qualified expenses?
Tuition, registration, academic lab fees, computer technology fees, leadership fees, Business Program Fees, Engineering Program Fees, Nursing Program Fees or direct educational related fees.
What are non-qualifying expenses?
Room, board, infirmary charges, One Card, yearbook fee, parking, activity fees, diploma fee, late registration fees, admission fees, athletic department, program fees for study abroad, library fines and room damage are examples of non-qualifying educational related expenses.
What do I do if I don’t get a 1098-T form?
1098-T forms will be sent to the student’s permanent home address as listed on My Citadel Portal. Please be sure the student’s permanent home address is correct in the My Citadel Portal.
Important Change
In previous years, your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses we 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 2019, we are reporting in Box 1 the amount of qualified tuition and related expenses paid during the year.