Educational institutions are required to report the payments made for tuition and qualified expenses (QTRE) during a calendar year.
Box 1. Payments Received for Qualified Tuition and Related Expenses.
Box 2. Blank.
Box 3. Blank.
Box 4. Adjustments Made for a Prior Year Payments received. Enter reimbursements or refunds of qualified tuition and related expenses made in 2020 that relate to payments received.
These requirements also apply to an adjustment made in connection with a nonresident alien for which the educational institution filed and furnished a Form 1098-T for the prior year.
Box 5. Scholarships and Grants, includes any scholarships and grants processed during the calendar year for the payment of the students’ cost of attendance. Scholarships and grants generally include all payments received from third parties (excluding family members and loan proceeds) including payments received from governmental and private entities such as the Department of Veterans Affairs, civic and religious organizations, and nonprofit entities.
Box 6. Adjustments to Scholarships or Grants for a Prior Year.
Box 7. Checkbox for Amounts for an Academic Period Beginning in January Through March of 2021
Check this box if any payments received for qualified tuition and related expenses reported for 2020 relate to an academic period that begins in January through March of 2021.
Box 8. Check if at Least Half-Time Student.
Box 9. Check if Graduate Student.
Box 10. Insurance Contract Reimbursements or Refunds. Blank.
For a detailed explanation of each box on the 1098T Form, please see the "Instructions to Student" printed on the form.