1098-T Q&A

Purpose of IRS Form 1098-T

Eligible colleges or other post-secondary institutions must send Form 1098-T to any student who paid qualified tuition and related expenses (QTRE) in the preceding tax year. Qualified expenses include tuition, any fees that are required for enrollment, and related expenses required for a student to be enrolled at or attend an eligible educational institution. This form provides information about educational expenses that may qualify the student — or the student's parents or guardian, if the student is still a dependent — for education-related tax credits.

Who gets the 1098-T Form?

Schools must send Form 1098-T to any student who paid qualified tuition and related expenses (QTRE) in the preceding tax year. QTRE includes tuition, any fees that are required for enrollment, and related expenses required for a student to be enrolled. If someone else pays such expenses on behalf of the student (like a parent), the student still gets "credit" for them and therefore gets the 1098-T.

LLCC is not required to provide Form 1098-T for:

  • Courses for which no academic credit is offered, even if the student is enrolled in a degree program;
  • Nonresident alien students;
  • Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships or grants.

When will I get my 1098-T?

LLCC will provide 1098-T Tuition Statements no later than Jan. 31.  If you have consented to receive an electronic version of the 1098-T, access your 1098-T form using Logger Central, from which you can view, download and print.  Log in to your Logger Central account, then click the "Tax Information" button.  After clicking the "1098T Information (Student Tuition Tax Form)" tab, you will see all available 1098-T forms that you can view, download and print.

What am I supposed to do with the 1098-T form?

Keep it for your records. Since LLCC sends your 1098-T information to the IRS, there is no need to attach a copy of the form to your tax return. The information contained in the 1098-T will help you to determine if you may claim an education tax credit. The IRS expects taxpayers to maintain adequate records to support any information used when preparing their tax return.

Sample form

IRS 2022 1098-T Tuition Statement Tax Form: Includes Box 1: Payments received for qualified tuition and related expenses (referred to as QTRE). Boxes 2 & 3: Due to an IRS change in reporting, LLCC no longer reports information in this box, therefore it will be blank. Box 4: Contains billing adjustments in qualified tuition and related expenses that were made during the calendar year for a prior calendar year. Box 5: Contains the total amount of all scholarships/grants received during the calendar year.

1098-T Tuition Statement Tax Form

  • Box 1: Payments received for qualified tuition and related expenses (referred to as QTRE).
  • Box 2: Due to an IRS change in reporting, LLCC no longer reports information in this box, therefore it will be blank.
  • Box 3: Due to an IRS change in reporting, LLCC no longer reports information in this box, therefore it will be blank.
  • Box 4: Contains billing adjustments in qualified tuition and related expenses that were made during the calendar year for a prior calendar year.
  • Box 5: Contains the total amount of all scholarships/grants received during the calendar year.  Does not include loans.
  • Box 6: Contains any scholarship/grant adjustments that were made during the calendar year for a prior calendar year.
  • Box 7: Is checked if any portion of the amount reported in Box 1 includes amounts for an academic period beginning January - March of the following tax year.
  • Box 8: Is checked if the student was enrolled in 6 or more credit hours in the fall semester, spring semester, or summer semester.
  • Box 9: Is checked if the student was a graduate student.  LLCC doesn't offer graduate level courses, therefore this box is blank.
  • Box 10: LLCC doesn't report information in box 10.
  • Filer: Filer’s Name and Address box.
  • ID Number: Filer’s Federal Identification Number box.
  • SSN: Student’s Social Security Number box.
  • Student: Student’s Name and Address boxes.

A: LLCC is required by the IRS to file a 1098-T Tuition Statement for each student who is enrolled and has qualified tuition and related expenses (QTRE). Qualified expenses include tuition, any fees that are required for enrollment, and related expenses required for a student to be enrolled at or attend an eligible educational institution. This form provides information about educational expenses that may qualify the student — or the student’s parents or guardian, if the student is still a dependent — for education-related tax credits.

A: Lincoln Land Community College will provide 1098-T Tuition Statements no later than Jan. 31.  If you have consented to receive an electronic version of the 1098-T, access your form using Logger Central. Directions are below.

A: QTRE refers to "Qualified tuition and related expenses." Qualified expenses include tuition, any fees that are required for enrollment, and related expenses required for a student to be enrolled at or attend an eligible educational institution.

A: If your books were purchased at the LLCC bookstore, the information will not be reported on the 1098-T. You should consult with your tax advisor to determine if you have charges that should be considered when preparing your income tax returns and determining eligibility for education tax credits or deductions. LLCC cannot advise on this.

A: If you have consented to receive electronic version of the 1098-T, you may view, print and download 1098-T forms, by year, by following these steps:

  1. Log into Logger Central.
  2. Click the Tax Information button.
  3. Click the "1098T Information (Student Tuition Tax Form)."
  4. Forms are listed by tax year.
  5. Click on a form link to view, download or print the form.

A: Students may opt to receive only an electronic 1098-T by following these steps:

  1. Log into Logger Central.
  2. Click the Tax Information button.
  3. Click the "1098T Information (Student Tuition Tax Form)."
  4. Click the "Change Preferences" button.  This button allows you to select to receive a 1098-T only in electronic format or only in paper format.

A: Due to the Family Educational Rights and Privacy Act, the college may release information only to the student, even if you paid on behalf of the student, unless a signed consent form is on file with LLCC Admission and Registration.

A: Yes. If you have consented to receive electronic version of the 1098-T, you may view, print and download 1098-T forms, by year, by following these steps:

  1. Log into Logger Central.
  2. Click the Tax Information button.
  3. Click the "1098T Information (Student Tuition Tax Form)."
  4. Forms are listed by tax year.
  5. Click on a form link to view, download or print the form.

A: Payments received for qualified tuition and related expenses (referred to as QTRE).

A: Due to an IRS change in reporting, LLCC no longer reports information in this box, therefore it will be blank.

A: Due to an IRS change in reporting, LLCC no longer reports information in this box, therefore it will be blank.

A: Any billing adjustments in qualified tuition and related expenses (QTRE) that were made during the calendar year for a prior calendar year.

A: The total amount of all scholarships/grants received during the calendar year.  Does not include loans.

A: Any reduction in scholarships or grants made during the reported calendar year that were originally paid and reported during the prior calendar year.

A: Box 7 is checked if the amount reported in Box 1 includes amounts for any future academic period beginning January through March of the following tax year.

A: Box 8 is checked if the student was enrolled in 6 or more credit hours in the fall semester, spring semester, or summer semester.

A: Box 9 is checked if the student was a graduate student.  LLCC doesn't offer graduate level courses, therefore this box is blank.

A: LLCC doesn't report information in Box 10.

A: No. The address shown on Form 1098-T will not affect you for Internal Revenue Service income tax filing purposes.

A: Please call the 1098-T HelpLine at 217-786-9645. LLCC can clarify information on the 1098-T but cannot advise you on your tax situation. Only you and your tax professional can determine your eligibility for a credit. You may also contact the IRS at 1-800-829-1040 or visit the IRS website for questions on how to file.