Box 1 of Form 1098-T reports the qualified tuition and related expenses paid 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:
Due to tax reporting requirements effective for calendar year 2018, ASU will now report all payments for qualified tuition and related expenses in Box 1. Please note this is different from prior years where only "billed" information for qualified tuition and related expenses was reported in Box 2. ASU will continue to provide students with additional information of their paid information through the Form 1098-T Supplemental Information page of this web site.