The following information is not intended as legal or tax advice. Please refer with a personal tax advisor or the Internal Revenue Service to determine your eligibility for education tax credits.
The Taxpayer Relief Act (TRA) of 1997, created tax benefits for families or students who are paying for higher education or repaying student loans. Through Virginia Tech, students, or the persons who can claim them as dependent, may be able to claim an education credit on Form 1040 or 1040A, only for the qualified tuition and related expenses that were actually paid during a calendar year.
Virginia Tech reports the amount billed during the calendar year, regardless of the term, in Box 2. The amount shown in Box 2 may represent an amount other than what was actually paid. Expenses that do not qualify are insurance, medical expenses (including health fee), room and board, transportation (including Transportation Services Fee), or similar personal, living, or family expenses, etc.
An electronic copy is available on the SPA by mid-January each year and provides the student detailed information on each amount reported.
If consent is given to electronic viewing, students receive an email notification by mid-January alerting that the 1098-T is available to view and print through Hokie SPA.
This consent will extend to future tax years while you are a student at Virginia Tech. However, if at any time you wish to return to receiving a paper form, you may return to the Hokie SPA and change your option to have the 1098-T tax form mailed to you.
Students who will not receive a 1098-T:
- May Graduates where Spring semester charges were applied prior to the tax calendar year.
- Scholarships, Grants, or a Department Award equal or greater than qualified tuition and related expenses.
- If academic credit hours were not achieved during the calendar year for which the 1098-T is produced.
The University encourages all students to receive their 1098-T form online through Hokie SPA. Students not registering to view the form online will receive it by standard mail. Please be aware that Virginia Tech is not responsible for forms lost or delayed in the mail. If a mailed 1098-T form is not received the student must obtain their form online through Hokie SPA.
Qualified students may receive a detail breakdown of box 2 and 5 by retrieving their electronic form online through the Hokie Spa.
Authorized Payers do not have access to view or print the form through the Authorized Payer System. The electronic form is available to parents and other parties through guest access. The student must grant this permission and establish access through their Hokie Spa. Access can be revoked by the student at any time.
To see if you qualify for the credit, or for help in calculating the amount of your credit, please see the following Internal Revenue Service websites.
- Internal Revenue Service
- 1098-T Form
- Tax Benefits for Education Information Center
- Publication 970, Tax Benefits for Education
- Education Credits Form 8863
- Tuition and Fees Deduction Form 8917
In addition, you may need to contact a personal tax advisor and the Internal Revenue Service at 800-829-1040 for more information or to determine if you are eligible for the tax credits.
Virginia Tech is not required by the IRS to file a Form 1098-T for non-resident aliens. These students are exempt because non-resident aliens are not eligible for education tax benefits unless they are residents for tax purposes. However, Virginia Tech cannot make a definitive determination which international students are residents for tax purposes. The IRS also requires Virginia Tech to provide a 1098-T to any non-resident alien who requests to receive one. Because we cannot determine who should and who should not receive the 1098-T, we generate a form for all students and request a Tax Identification number, even though the student may or may not be eligible for an education tax credit.
Please include or have available your Family Educational Rights to Privacy Act password.
Frequently Asked Questions
IRS guidelines require that colleges and universities report either "payments received for qualified tuition and expenses" (Box 1) or "amounts billed for qualified tuition and expenses" (Box 2).
Virginia Tech has chosen to report "amounts billed for qualified tuition and expenses" (Box 2). This means that all students will have a blank for "payments received for qualified tuition and expenses" (Box 1).
According to IRS guidelines a college or university may choose to report either payments received (Box 1) or amounts billed (Box 2) for qualified tuition and expenses.
Virginia Tech has chosen to report the amounts billed for qualified tuition and expenses (Box 2); however, the amount reported in Box 2 of the 1098-T form may be different from what you have actually paid.
Box 2 includes tuition and the following fees: tuition, technology fee, library fee, commonwealth facility & equipment fee (non-resident only), student activity fee, student cultural activities fee, athletic fee, recreational sports fee, and student services fee.
The amount in Box 2 includes the tuition and fees that were billed between January 1 and December 31. Box 2 does not include payments made. The taxpayer can calculate payments made for the tuition and fees using their records of payments made during the tax year.
Please note that spring charges are typically billed in December when a student pre-registers. This means that Spring charges will fall onto the prior year 1098-T for the majority of students (example: Spring 2017 charges billed to the student in December 2016 will be included on the 2016 1098-T, even if payment was made in January 2017).
Virginia Tech does not bill for these types of items. Students must keep track of their qualified charges in their own records.
If you have further questions or need more assistance, please contact the IRS at www.irs.gov, or contact your personal tax advisor.
VA Tech is not required to issue a 1098-T to:
• Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships or grants (when Box 5 is greater than Box 2).
• Students covered by a formal billing arrangement between the institution and an employer or a government entity.
• Students classified as a Non-Resident Alien by the University Registrar, will not have a 1098-T form generated.
Please review all the information provided.
If you still believe there is an error on the 1098-T, please contact the Office of the University Bursar at 540-231-2175 or firstname.lastname@example.org.
The student will need to:
• Login to Hokie Spa
• Click on "Hokie Wallet"
• Click on "Tax Notification"
• Enter the tax year
Virginia Tech is not required by the IRS to file a Form 1098-T for non-resident aliens. These students are exempt because non-resident aliens are not eligible for education tax benefits unless they are residents for tax purposes.
However, Virginia Tech cannot make a definitive determination which international students are residents for tax purposes.
The IRS also requires Virginia Tech to provide a 1098-T to any non-resident alien who requests to receive one. Because we cannot determine who should and who should not receive the 1098-T, we generate a form for all students and request a Tax Identification number, even though the student may or may not be eligible for an education tax credit.