Skip Navigation

IRS Form 1098-T (Tuition Statement Form)

What is IRS Form 1098-T?

Colleges and universities are required to provide students with a 1098-T form if they had qualified tuition expenses within the reporting tax year. The student, or parents of a dependent student, may use the form to report educational expenses on form 1040 or 1040A. Students should take the 1098-T form to their tax advisor to see if they qualify for educational tax credits.

Who will receive a 1098-T?

All eligible students, regardless of the course payment method, who were billed tuition for qualified courses in the reporting tax year will receive a 1098-T. Students who did not have qualified tuition charges in the reporting tax year may still receive a 1098-T form if changes occurred in the reporting tax year for tuition or grants billed in the previous tax year.

Why didn’t I receive a 1098-T?

The receipt of a 1098-T is dependent on citizenship status and qualified tuition charges during the reporting tax year. Non-citizens and students without qualifying tuition charges will not receive 1098-T. Examples of non-eligible tuition include audited courses and Lifelong Learning courses.

Do I need to use this form when I file taxes?


To understand the benefits or impacts of the 1098-T form, please consult a tax advisor.

Does the university send a copy of this form to the IRS?

Yes. The university is required to report this information to the IRS.
 

Who do I contact if I have questions about the 1098-T?

Please contact Student Accounts at stuaccounts@apus.edu or 877-468-6268, Monday – Friday 8:00 AM – 5:00 PM ET.

What information is listed on the 1098-T?

All courses at the university are eligible to be included on the 1098-T Form, with the exception of audit courses and Lifelong Learning courses.

  • Box 1: Payments Received for Qualified Tuition and Related Expenses
     
    • Institutions are required to report either payments received (Box 1) or amounts billed for qualified tuition and related expenses (Box 2). The university choses to report based on qualified tuition, therefore Box 1 of the 1098-T will be blank.
       
  • Box 2: Amounts Billed for Qualified Tuition and Related Expenses
     
    • This box will include all qualified tuition and related expenses.
       
  • Box 3: Checkbox for Change of Reporting Method
     
    • The university did not change their reporting method for the reporting tax year. This box will be left blank as we continue to report based on qualified tuition and related expenses being billed.
       
  • Box 4: Adjustments Made for a Prior Year
     
    • This box will only have an amount populated if there were any adjustments in charges for qualified tuition and related expenses to amounts from previous tax years.
       
  • Box 5: Scholarships or Grants
     
    • This box will only have an amount if you received a scholarship or grant during the reporting tax year. This may include payments such as Pell Grants, outside scholarships, military benefits, or employer provided assistance that has been administered by the university.
  • Box 6: Adjustments to Scholarships or Grants for a Prior Year
     
    • This box will only have an amount if there were any adjustments to scholarship or grant amounts from previous tax years.
       
  • Box 7: Checkbox for Amounts for an Academic Period Beginning in January through March of the following tax year.
     
    • If courses were registered in the reporting tax year with a course start date through March of the following year, this will be checked.
       
  • Box 8: Check if at Least Half-Time Student
     
    • This box will be checked if the student was at least half-time during the reporting tax year.
       
  • Box 9: Check if a Graduate Student
     
    •  This box will be checked if the student was a graduate student during the reporting tax year.
       
  • Box 10: Insurance Contract Reimbursements or Refunds
     
    • This box will be left blank.
What if the information on my tax form is incorrect?

If students need to update their Social Security number (SSN) or name, they will need to provide the information below to our Record Updates department. The information can be emailed to recordupdates@apus.edu or faxed to 304-724-0908. For additional information students can contact Record Updates at recordupdates@apus.edu.

Updating Student SSN:
To update their Social Security number, students will need to provide a copy of their Social Security card and a valid state-issued ID.

Updating Student Name:
To update their name, students must provide one of the following:

  • Current/valid driver's license or state-issued ID
  • Court's record allowing for the name change
  • Marriage or divorce documents (as applicable)
  • Current/valid U.S. passport page showing personal information


Students will then need to email 1098Tquestions@apus.edu to have their information updated on their 1098-T, once it has been changed on their student record.

What are the delivery options for the 1098-T?

Students have two delivery options for receiving their 1098-T. Once the form is made available in late January, students can receive it electronically or by mail.

Electronically: This is the fastest way to access this form once it is made available through ECSI. Students will receive an email notification when the form is available and will have immediate access. Students must opt-in to this option no later than December 31st. To opt in, please visit https://www.ecsi.net/cgi-bin/webx.exe.

Mail: Students who chose to receive the copy by mail will be made aware it is available and should look for it to come in the mail within 10 business days.

The university is not able to email students a copy of the form. If a student elected to receive their 1098-T electronically, they can log in to their ECSI account to quickly retrieve a copy when it becomes available in late January.

Why did I receive an email from ECSI.net?


APUS has partnered with ECSI to host our 1098-T forms and assist with the reporting process. Students will receive notifications from both ECSI and APUS in regards to their 1098-T form. ECSI provides a secure website for verifying student information and receiving electronic copies of their 1098-T form.

How do I retrieve my login credentials to access my ECSI account?


Students may visit https://cgi.ecsi.net/cgi-bin/bcgi.exe?bcgiu4 to retrieve their login credentials from ECSI.  Students must provide all requested information and verify the zip code being provided matches what is on file with the university.

Where can I find the APUS Tax ID?

The university does not provide this information via email or telephone, but it will be listed on the 1098-T form when the student receives their copy.