What is a 1098‑T?

The IRS Form 1098‑T is an informational tax document that reports payments received for qualified tuition and related expenses, as well as scholarships and grants.

The information on this form may help you determine your eligibility for federal education tax credits, such as the American Opportunity Tax Credit or the Lifetime Learning Credit. 

Why You Receive This Form

Duke is required to provide Form 1098‑T to the IRS and to eligible students each year when reportable transactions occur.

The form summarizes financial activity on your student account during the calendar year (January 1 – December 31).

What Information Is Reported

Your 1098‑T includes:

  • Box 1 – Payments Received
    Payments received during the calendar year for qualified tuition and related expenses (QTRE)
  • Box 4 – Adjustments
    Reductions to tuition reported in a prior year
  • Box 5 – Scholarships and Grants
    Total scholarships, grants, and third-party payments applied to your account

Understanding Your 1098‑T

What counts as qualified expenses (QTRE)?

Includes:

  • Tuition
  • Required enrollment fees

Does NOT include:

  • Housing or dining
  • Health fees or insurance
  • Travel or personal expenses 

How to interpret Box 1 and Box 5

  • Box 1 shows payments made toward qualified tuition
  • Box 5 shows scholarships or grants that may reduce the expenses you can claim 

👉 Important:
The 1098‑T is a starting point only and may not reflect all expenses eligible for tax credits.

Who Will Receive a 1098‑T

You will generally receive a Form 1098‑T if:

  • You were enrolled in courses for academic credit, and
  • You had payments or financial aid applied to qualified expenses during the calendar year

You may not receive a 1098‑T if:

  • Your scholarships and grants equal or exceed your qualified tuition and fees 
  • No reportable transactions occurred during the calendar year

When and How to Access Your Form

  • Forms are made available by January 31 each year 
  • You will receive an email when your form is available

👉 You can access your 1098‑T electronically through DukeHub.

Important Things to Know

  • The 1098‑T reflects calendar year activity, not academic terms
  • Amounts on the form may not match your tuition bills due to:
    • Timing of payments and charges
    • Financial aid disbursements
    • Adjustments from prior years
  • Receiving a 1098‑T does not guarantee eligibility for a tax credit

Tax Disclaimer

Duke University cannot provide individual tax advice.
For guidance, please refer to IRS Publication 970 or consult a qualified tax professional. 

Contact Us

Bursar’s Office
📧 Email: bursar.duke.edu
📞 Phone: 919-684-3531