Forms are issued by January 31st of each year for the prior year. Students can receive their 1098-T forms electronically.
*If your form is blank, ensure that you are downloading the form into Adobe Reader. The form cannot be viewed in a browser preview utility.
If there is no 1098-T form or "1098-T Tax Statement" section listed in the "eStatements" tab of the NYU eSuite, you may not be eligible to receive a 1098-T form.
We are encouraging you to assist us in going paperless by enrolling in electronic delivery of your 1098-T form. Students who consent to electronic delivery only will not be mailed a paper form.
To enroll in paperless forms, log on to the NYU eSuite and follow the steps listed below:
IRS Form 1098-T, is entitled "Tuition Statement," and contains information to assist the IRS and you in determining if you are eligible to claim educational related tax credits such as the American Opportunity Credit and Lifetime Learning Tax Credit. The Tax Relief Act of 1997 states that educational institutions, such as New York University, are required to file informational returns with the IRS indicating a student's enrollment, and report payments received for qualified tuition and related expenses.
The 1098-T form the student receives in the mail or electronically is the information that was sent to the IRS by New York University. The form is an informational return for your personal records, and is not required to be submitted with your tax return. Determination of eligibility for an educational tax credit is the responsibility of the taxpayer. For more information on educational tax credits and potential eligibility, please review Publication 970 from the IRS: https://www.irs.gov/uac/About-Publication-970
Starting with 2018 1098-T forms (processed in 2019), NYU will report payments in Box 1 as required by the IRS.
Box 1 shows the total amount of payments received and applied in the calendar year for qualified tuition and related expenses. To be reported in Box 1, payments must have paid an eligible charge that falls under the “qualified tuition and related expenses” definition.
Qualified tuition and related expenses are defined as tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified related expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Unqualified expenses include university housing, meal plans, health insurance, transportation, or other similar personal, living, or family expenses.
The IRS requires that NYU report payments that paid qualified tuition in the calendar year from all sources. This will include personal payments such as e-checks or wire transfers, as well as loans, scholarships, third-party payments, tuition remission, waivers, and other adjustments to qualified tuition and related expenses.
Starting with 2018 1098-T forms (processed in 2019), NYU is no longer permitted by the IRS to report amounts billed.
Forms issued prior to 2018 were reported using billed amounts. NYU cannot reissue forms with payment amounts as reporting must be consistent for each year, and these forms have already been filed with the IRS. NYU will only report paid amounts starting with 2018 forms.
NYU is not required to report 1098-Ts for non-credit programs. Students also must have had registration during terms within the calendar year to obtain a 1098-T. Further, students must have had payments apply to qualified tuition and related expenses during the calendar year. Finally, NYU is not required to report 1098-Ts to non-resident alien students.
Note that non-resident alien students will be issued 1098-T forms if a valid TIN (Taxpayer ID Number) is on Albert and they are otherwise eligible. If you were not issued a form and you are a non-resident alien student who was registered in a program bearing academic credit for the calendar year, please ensure that you have a valid TIN on Albert in the "Personal Info" section and then request the form by contacting the Office of the Bursar at email@example.com with your student ID (the N#).
This information is not intended as legal or tax advice. Individuals should review Publication 970 "Tax Benefits for Higher Education" or contact a tax practitioner about personal income tax situations.