1098-T Information

The Tax Reform Act of 1997 provided taxpayers/students with Hope Scholarship and Lifetime Learning tax credit opportunities. As part of that act, the university sends the student and the IRS Form 1098-T in late January every year. 

The IRS allows universities to report either Payments Received (Box 1 on the 1098-T) or Amounts Billed (Box 2 on the 1098-T). Like most schools, the university has elected to report the amounts billed (qualified tuition and related expenses) to the student for the tax year. No amounts will be reported in Box 1 of the 1098-T.

If the student had pre-registered for the current Spring semester in the Fall semester of the last calendar year, the related charges will be included in Box 2 of the 1098-T. For example, if the student had registered for Spring 2014 classes in the Fall 2013 semester (as part of pre-registration), those charges will be reflected as part of the Box 2 amount in the student's 2013 1098-T. Additionally, if the student had registered for Spring 2013 classes in the Fall 2012 semester, those charges would not be reflected as part of the Box 2 amount in the student's 2012 1098-T. 

Box 2 of the 1098-T includes all qualified items that were actually billed during the 2014 calendar year.

Information will be reported in Boxes 2 through 10 of the 1098-T only if they pertained to the student during the 2014 calendar year.

If you have any questions on whether you qualify for one of the tax relief opportunities, then you may need to consult a tax professional. Unfortunately, the university is prohibited from offering any tax advice. The student should not refer to the university for explanations relating to the eligibility requirements for, and/or calculation of, any allowable education tax credit or tuition and fees deduction. The final decision for determining eligible educational expenses is the student's responsibility. There are many sources of related information from the IRS that students may find helpful in determining eligibility and preparing their tax return. Below are two IRS links that you may find helpful in preparing your taxes:

IRS Publication 970 - Tax Benefits for Education (PDF)
IRS Form 8863 - Education Credits Form (PDF)

If the student has any questions regarding amounts posted in Boxes 2 through 10 on the 1098-T, or require copies of billing statements, they can send an e-mail from their AU-assigned e-mail address to aucentral@american.edu, or contact us by phone at (202) 885-8000. 

Current students who require an additional copy of their 2014 1098-T can find it by January 31, 2015 on the Student Accounts page of the AU portal look for the personalized link called "1098T View My Forms". Students are encouraged to use the portal to re-print the 1098-T form.

Students who have graduated, or are no longer students at the university will need to send a written request for information, including semesters (if requesting a billing statement), a signature, and a copy of a government issued picture ID. This request can be faxed to AU Central at (202) 885-8010 or via e-mail with a scanned copy of the ID to aucentral@american.edu.

Please be advised that students who have graduated or are no longer students, who request an additional paper copy of the 1098-T may wait up to 5 to 7 business days to receive the copy due to processing.