Frequently Asked Questions

Form 1098-T is an informational tax document prepared by colleges and universities to report payments of qualified tuition and related expenses (QTRE), as well as scholarships and grants paid out during the calendar year. The form helps students and their families determine eligibility for education tax credits when filing a U.S. tax return.

Qualified tuition and related expenses includes tuition and student life fees. Expenses such as housing, meals, books, supplies, and health insurance are not included.

MIT issues a 1098-T to degree-seeking students whose scholarships and grants do not exceed qualified tuition and related expenses for the calendar year. Consistent with IRS regulations, MIT does not issue Form 1098-T to:

• Students in non-degree programs
• Students whose QTRE is fully covered by scholarships and grants

Yes, you may still be eligible for an education tax credit without the 1098-T form. The form is primarily for informational purposes and does not determine eligibility for tax credits or deductions. You can provide an overview of your expenses, especially those not reported on the 1098-T, by downloading and printing your student account statements.

The 1098-T is available electronically via Heartland ECSI by January 31 each year.

You can access your 1098-T online by logging into MITPay. If you didn’t opt in for electronic delivery, a paper copy will be mailed to your permanent address.

If you no longer have access to MITPay, you can access the forms from 2020 onwards, via Heartland ECSI. If you need a 1098-T prior to 2020 and no longer have access to MITPay, please contact us at sfs@mit.edu.

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MIT has partnered with Heartland ECSI to provide students a self-service option to access their 1098-T forms. If you have a 1098-T form on file but no longer have access to your MITPay account, we have you covered. You can retrieve your form by clicking here and following these steps:

Step 1: Create a Profile – (Note: If you already have an ECSI account profile, proceed to Step 3.)

Step 2: Sign In – Once your account profile is created and verified, click here and enter your “Username” and “Password” under “Sign In To An Existing Profile”.

Step 3: Connect Account – Enter your 17-character Heartland Key on the right and click “Continue” to connect your tax forms. If you don’t know your Heartland Key, find it by selecting the lookup link for 1098-T forms under “Search for Heartland Key” on the right side of the page. Enter details and click “Find My Heartland Key.” Alternatively, call ECSI at (866) 428-1098.

Box 1: Reports amounts paid for qualified tuition and related expenses during the calendar year. This may include payments for future terms made within the current year

Box 4: Adjustments made to prior years’ QTRE payments

Box 5: Scholarships and grants disbursed during the calendar year, including those from third parties

Box 6: Adjustments to scholarships or grants reported in a prior year

Box 1 reports qualified tuition and related expenses (QTRE) charged and paid within the calendar year, running January 1 to December 31. It also includes any unpaid QTRE carried over from the previous year.

Box 1 may include any unpaid qualified tuition and related charges from the previous year, in addition to the charged and paid amount for the current 1098-T calendar year.

The American opportunity tax credit is a credit for qualified education expenses, paid for an eligible student, for the first four years of higher education. You can get a maximum annual credit of $2,500 per eligible student. More information can also be found on the IRS website.

The lifetime learning credit is for qualified tuition and related expenses paid for eligible students enrolled in an eligible educational institution. This credit can help pay for undergraduate, graduate, and professional degree courses — including courses to acquire or improve job skills. There is no limit on the number of years you can claim the credit. It is worth up to $2,000 per tax return. More info can be found on the IRS website.

No, only one education tax credit can be claimed per student, per tax year.

Generally, only U.S. citizens and resident aliens are eligible for these credits, with some exceptions for certain nonresident aliens. More information can be found on the VPF website.

The W-2 is an income statement reflecting taxable wages and associated taxes, provided by MIT to it’s employees. Contact the MIT payroll department at payroll@mit.edu with any questions you may have.

The Form 1042-S reports fellowships and grants for international students and is not issued to U.S. citizens or permanent residents. If you need a 1042-S for royalty payments, prize or award payments, or for services performed in the U.S., please contact MIT Payroll by emailing payroll@mit.edu.

The 1098-T reports tuition payments and scholarships/grants, while the W-2 reports taxable income and taxes withheld.

The 1098-T reports tuition payments and scholarships/grants, while the 1042-S reports fellowships and grants for international students.

For assistance completing a TL11A form, please email us at sfs@mit.edu.

The IRS has detailed information about each tax form, we have listed a few here to get you started, however, you can visit the forms section of the IRS website for your particular form. Please note: MIT cannot provide personal tax advice. For specific individual income tax advice, please consult a tax preparer. See Tips for Choosing a Tax Preparer for assistance.

• Form 1098-T, Tuition form
• Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
• Education credit eligibility
• About the two types of education credits
• IRS Publication 970, Tax Benefits for Education
• Education credits: Questions and answers