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What is included in my 1098-T?

Box 2 of Form 1098-T reports the qualified tuition and related expenses billed to you during the calendar year. Qualified tuition and related expenses are sometimes referred to as qualified education expenses, although the terms are not always interchangeable. For purposes of the Form 1098-T provided by Arizona State University, the following categories of charges are included or not included in qualified tuition and related expenses:

Qualified Tuition and Related Expenses

Included Not Included
  • Resident and Non-resident Tuition

  • Graduate and Undergraduate Program Tuition

  • Graduate and Undergraduate Differential Tuition

  • Economic Recovery Surcharge

  • Special Class Fees

  • Music Fees

  • Student Recreation Complex Fee

  • Financial Aid Trust Fund Fee

  • Associated Students of Arizona Fee

  • Student Programs Fee

  • Technology Fee

  • Health and Wellness Fee

  • Student Service Facility Fee

  • Late Charges

  • Application Fees

  • Processing Fees

  • Health Insurance Premiums

  • Tuition Installment Plan Fee

  • Room and Board Charges

  • Course Related Books & Equipment

  • Registration fees paid for non-credit courses

 

Billed Tuition vs. Paid Tuition

ASU is choosing to report qualified tuition and related expenses that were billed during the calendar year, rather than the amount that was paid. In general, qualified tuition and related expenses are considered to be billed when you register for classes. The billed amount of tuition and fees reported in box 2 is reduced by the following deductions:

Qualified Tuition and Related Expenses Reduced By:

  • Current year reductions in billed amounts for semesters billed during the calendar year. For example, a reduction due to withdrawal from classes. The reductions may or may not have resulted in a refund, depending on whether the billed amounts had been paid prior to the reduction.
  • Tuition charges waived during the calendar year due to the student's status as a benefits eligible ASU faculty or staff member or the spouse or dependent of an ASU faculty or staff member. 
  • Tuition charges waived during the calendar year due to the student's status as an eligible research or teaching assistant/associate.

Additional detailed information regarding the amount reported in box 2 is available by logging in to My ASU.  Click on My Finances in the Quick Links box on the left-hand side, then select "IRS 1098-T" in the Helpful Links section on the right-hand side to view qualified tuition and related expenses billed by semester and type of fee. This detailed information is supplemental and is not reported to the IRS.

The amount shown in box 2 for qualified tuition and related expenses billed during the calendar year may represent an amount that is different from the amount actually paid during the calendar year, although for many students the amounts will be the same. Under section 25A of the Internal Revenue Code and the associated regulations, a taxpayer may take a tuition and fee deduction or claim an education tax credit only with respect to qualified tuition and related expenses actually paid during the calendar year. You may not be able to take a tuition and fee deduction or claim an education credit with respect to the entire amount billed and reported in box 2. Please link to the Form 1098-T Supplemental Information page of this web site for directions on how to access supplemental information being provided by ASU regarding qualified tuition and related expenses that were paid during the calendar year.