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FAQ Form 1098T

Colleges and universities are required under Internal Revenue Code Section 6050S to issue the Form 1098-T, also referred to as the "Tuition Payment Statement”, for the purpose of determining a student's eligibility for the Hope, American Opportunity and Lifetime Learning education tax credits.

For more information about these two Tax Credit options please visit http://www.uh.edu/finance and click on the link for Tax Information.

UHD must file a Form 1098-T for each student enrolled for the given calendar year and for whom a reportable transaction is made. However, the IRS does not require UHD to provide a Form 1098-T for:
  • Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program
  • Nonresident alien students
  • Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships
  • Students whose expenses are covered by a formal 3rd party billing arrangement

Reporting to the IRS requires that we include your taxpayer identification number (SSN or ITIN). It is very important that we have complete and correct information on file. A Form 1098T will not be generated for students who do not have an SSN or ITIN on file by December 31st.

You can choose to electronically receive your Form 1098-T through your Eservices account by clicking on My Payment then View IRS Form 1098-T. Select the appropriate tax year and click on Request Consent.
If electronic consent is not provided by the first week in January, your Form 1098-T will be mailed to the address listed in our system.
Forms 1098-T are generated in mid to late January for the prior tax year.

Forms 1098-T are mailed to the student's permanent residence listed in the system. If your 1098-T was mailed to the wrong address, please make sure all information in Eservices is currently up-to-date.

Institutions of higher education have the option of reporting either payments received (Box 1) or qualified charges billed (Box 2) to the IRS.

Eligible or qualified charges are any in-state or out-of-state tuition charges plus any mandatory fees associated with attending the University.

UHD will report all charges billed to the account within the calendar year (Jan. 1st-Dec. 31st).

Students incur charges to their accounts by registering for classes. If you registered early during the registration period (typically Nov.), your charges were incurred at that time, making those charges eligible to claim the previous year and should have reflected on the previous year's 1098-T.

There is no requirement for the 1098-T to be attached along with your tax return. This document may be kept for your personal records.

Beginning in 2012, VA Benefits received under the Post 9/11 GI Bill are now reported as scholarships on the 1098-T form in Box 5. Although VA benefits are not considered a resource when need is calculated, the IRS has recently defined Box 5 to include payments received from governmental entities. The definition of Box 5 is: The total amount of any scholarships or grants administered and processed during the calendar year for the payment of the student's costs of attendance. Scholarships and grants generally include all payments received from 3rd parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Defense, civic, and religious organizations, and nonprofit entities.

Any further questions can be directed to the UHD- Student Accounting Office at 713-221-8444 or studentacct@uhd.edu.
You may also want to consider viewing the following Web sites for more detailed information:

*UHD is not authorized to offer any personal tax advice. Please address all questions and concerns regarding personal tax matters to a tax consultant/advisor or the IRS directly at 1-800-829-1040.