Tax reporting (1098-T)

What is Form 1098-T?

IRS Form 1098-T provides important tax information about qualified tuition and related educational expenses. This form helps students and families determine eligibility for education-related tax credits.

For detailed guidance on benefits and qualification requirements, refer to IRS Publication 970. If you are eligible to claim education tax credits, you will need this form when completing your income tax return.

Educational institutions are required to report these amounts annually to the IRS.

How to Access Your 1098-T Form

Form 1098-T will be available in January. Students will receive an email from the Cashier’s Office when the document is ready in WINGS.

Electronic Access (Recommended)

Current students can view and print their 1098-T through WINGS after granting electronic consent.

Steps to Access Your 1098-T Online:

1. Log in to your WINGS account.
2. Go to Finances → Other Financial Information → Select View 1098-T, then click the arrows to the right.
3. If this is your first time:
   • Click Grant Consent
   • Read the agreement and check Yes, I have read the agreement
   • Click Submit
4. Confirm consent and select the tax year you wish to view/print.
5. Save or print the form for your records.

Important:

• Consent only needs to be completed once each year.
• After granting consent, paper copies will not be mailed.

Mail Delivery

If you do not grant electronic consent, a paper copy will be mailed to your home address (not local) by the end of January.

Former Students

Former students retain WINGS access for six months after leaving UWL.
If you no longer have access, a paper copy will be mailed to your home address (not local) that is listed in WINGS by January 31.

For assistance, contact the Cashier’s Office:

• Phone: 608.785.8719
• Email: cashiers@uwlax.edu

Please provide:

• Full name
• Dates of attendance
• Birthdate
• Updated email address
• Student ID (if available)

Prior Year Forms

1098-T forms dating back to 2020 are available through your WINGS account.

For 1098-T forms prior to 2020 or if you no longer have access to your WINGS account, email cashiers@uwlax.edu or call 608.785.8719.

Frequently Asked Questions

For detailed FAQs, visit: 1098-T FAQs

Common Questions About Boxes on the Form

Box 1. What educational expenses are considered as qualified tuition and related expenses?

Qualified tuition and related expenses refer to tuition and required fees, such as segregated fees and lab fees, a student must pay to be enrolled at or attend an eligible education institution. Tuition waivers and remissions are considered reductions to qualified tuition and expenses.

Qualified expenses do not include:

1. Amounts paid for any course or education involving sports, games, or hobbies unless the course or other education is required as part of the student's degree program or is taken to acquire or improve job skills.
2. Charges and fees for room, board, insurance, transportation, personal, living, and other family expenses.
3. The cost of books and equipment are generally not qualified expenses because eligible educational institutions usually do not require that the cost of the books or equipment be paid to the institution as a condition of the student's enrollment or attendance at the institution. However, some campuses may have a mandatory textbook fee or rental program which may be included as a qualified related expense.

Box 1. Do the "Amounts Paid" figures equal the "Qualified Expenses" I can claim on my IRS Form 8863 as I file my taxes?

Not necessarily. The University is required to provide the "amounts paid" and "scholarship or grant" figures to help you determine the amount of qualified expenses you can claim on your IRS Form 8863. Per Internal Revenue Code Section 25A, taxpayers may claim an education tax credit only with respect to qualified tuition and related expenses paid during the calendar year. You will need to review your payment records to determine the actual qualified expenses paid. Remember that qualified amounts paid by student loans may count as payments eligible for these purposes. Scholarships and grants received may reduce your eligible payment amounts. See IRS Publication 970 for information to determine your qualified expenses paid amount.

Box 2. Why isn't there an amount?

The IRS instructs institutions to report payments received (Box 1). Prior to the 2018 calendar reporting, the University of Wisconsin reported qualified tuition and related expenses that were billed during the tax year (Box 2). Box 2 is no longer a reporting option.

Box 4. What amounts appear as adjustments made for a prior year?

This box shows the amount of any tuition and fees reductions in the current calendar year for charges that were billed in a previous calendar year.

Box 5. How did the University determine the amounts to include?

The figure in Box 5 - Scholarships or Grants includes scholarships, grants and, if applicable, payments made by a third party under a formal billing arrangement (i.e., outside scholarships, employer provided educational assistance [regardless of taxability], military, etc.) which have been administered by the University of Wisconsin System. If you received other forms of outside scholarships and grants not administered by the University of Wisconsin System, it is your responsibility to adjust the figure accordingly. Third party payments do not include payments made by your parent or other individuals.

Box 6. What amounts appear as adjustments to scholarships or grants for a prior year?

This box shows the amount of any scholarship, grant and, if applicable, third-party reductions in the current calendar year for aid that was credited in a previous calendar year.

Box 8. Why is there no check mark indicating at least part-time?

Box 8 will not be checked if you were not enrolled at a half-time status during an academic period which is either enrolled or billed during the calendar year. The University of Wisconsin System checks this box if you were half- time or more for at least one term beginning during the year.

Box 9. What is the purpose of identifying me as a a graduate student?

Box 9 will be checked if you were enrolled as a graduate student for at least one academic period during the calendar year. If Box 9 is checked, it alerts the IRS to the fact that the American Opportunity Credit is not allowable for the student’s qualified expenses because the student is beyond the first four years of post-secondary education and that the Lifetime Learning Credit may be allowable.

For more details, see IRS Publication 970.