Bursar's Office

BOX 1 of IRS Form 1098-T reports the qualified tuition and related expenses paid during the calendar year. Sometimes this is referred to as qualified education expenses, although the two are not always interchangeable. Consult a tax professional for an explanation. For purposes of IRS Form 1098-T, Metro Technology Centers has determined, based on interpretation of the limited IRS guidance provided, that the following charges are included or not in qualified tuition and related expenses. Please note that IRS Publication 970 states that "the amount on Form 1098-T might be different from the amount you actually paid and are deemed to have paid." Further, IRS Form 8863 instructions state that "The amount of qualified Tuition and related expenses reported on Form 1098-T may not reflect the total amount of the qualified tuition and related expenses paid during the year for which you may claim the tax credit. You may include qualified tuition and related expenses that are not reported on IRS Form 1098-T when claiming one of the related credits if you can substantiate payment of these expenses."

Qualified Tuition & Related Expenses; INCLUDED:

• Resident and Non-resident Tuition

• Program-specific charges (ie, Tuition, Supplies, Books, Fees, Exams, Uniforms, etc.)

• Education & Technology Fee

Charges not considered QTRE; therefore NOT INCLUDED:

• Late Fees, Interest on Past Due Account

• Department fees for non-return or damage (i.e., Books not returned, Chemistry Breakage)

NOTE: The timing of each charge and payment/scholarship are important regarding which year they are reported in. Many students have charges from 2025, but the 1098T is for the payments made in 2025, not charges assessed. Also, if the student received scholarships and grants, it may cause the 1098-T to have zero in BOX 1, but BOX 5 would be populated. Please consult a tax prepared regarding what this means to your individual tax situation.

BOX 4 of IRS Form 1098-T reports adjustments made to qualified tuition and related expenses calculated in a prior year. The amount reported in Box 4 represents a reduction in QTRE during a prior calendar year. The amount reported in BOX 4 reports the decrease in QTRE from the withdrawal or drop of courses that reduced the QTRE. The amount reported in Box 4 for adjustments to qualified tuition and related expenses may reduce any allowable education credit you may have claimed for the prior year. See your tax advisor and/or IRS Form 8863/IRS Publication 970 for more information.

NOTE: It is possible for the other boxes to be empty and only have a number in BOX 4. This means, as stated above, that there was a reduction in qualified tuition and related expenses calculated on the 2024 1098-T that was reduced after December 31, 2024, but had no other reportable activity for the 2025 calendar year. Please consult a tax advisor and/or IRS Form 8863 and IRS Publication 970 for assistance.

BOX 5 of IRS Form 1098-T reports the total of scholarships or grants administered or processed by the Office of Student Accounts and/or the Office of Student Financial Aid during the calendar year.

The amount reported in BOX 5 does not include:

• Tuition waivers provided during the calendar year.
• Student Loans
• Scholarships, grants, reimbursements, or other types of sponsorships not administered by the Office of Student Financial Aid.

Per IRS instruction, Veteran's Education Benefit amounts received are included in BOX 5.

NOTE: Please note that the timing of each charge and scholarship is important regarding which year they are reported in. This may cause the 2025 1098-T to have zero in BOX 1, but BOX 5 would be populated. Please consult a tax prepared regarding what this means to your individual tax situation.

BOX 6 of IRS Form 1098-T reports adjustments made to scholarships or grants reported on a prior year Form 1098-T that was in BOX 5. The amount reported in BOX 6 represents a reduction in scholarships or grants reported for a prior calendar year. The amount reported in BOX 6 for adjustments to scholarships or grants may affect the amount of the education credit you may claim for the prior year. See IRS Form 8863 for how to report these amounts.

BOX 7 indicates, if checked, that BOX 1 includes amounts for an academic period beginning in the next year (2026).

BOX 8 shows whether you are considered to be at least one-half of the normal full-time workload for at least one academic period during the calendar year.

BOX 9 shows whether you are considered to be enrolled in a program leading to a graduate-level degree, certificate, or other recognized education credential.