Understanding Your 1098-T Form

1098-T Box Descriptions

Box 1: Qualified tuition and related expenses that have been paid. NOT USED -we do not report in this box

Box 2: Qualified tuition and related expenses amount billed -We report to the IRS the amount of qualified tuition and related expenses during the calendar year for the form (January 1 to December 31).

Box 3: Change in reporting method. NOT USED

Box 4: Adjustments made for a prior year -This is for adjustments to qualified tuition and related expenses for any period prior to the calendar year for the form.

Box 5: Scholarships or grants -This box shows the net amount of certain forms of educational assistance that were received or applied to our student account during the calendar year for the form, regardless of the semester for which the funds originally were intended.

  • BYU-Idaho scholarships and grants
  • Off campus scholarships and grants
  • Third party billing arrangements
  • Waivers

Box 6: This is for adjustments to scholarships and grants that were granted any time prior to the calendar year for the form.

Box 7: Box 1 is not used and box 2 includes only the amount that was billed in the year that tuition was incurred (we only bill during the calendar year in which tuition is incurred)-NOT USED

Box 8: If this box is checked, then the student was enrolled at least half time for at least one semester during the calendar year for the form.

Box 9: NOT USED

Box 10: NOT USED