COVID-19: Essential Information

Middlebury College provided the IRS Form 1098-T Tuition Statement to students who made payments for qualified educational expenses during the 2019 calendar year. As determined by the IRS, qualified expenses are amounts paid for tuition and mandatory fees that are required for enrollment. At Middlebury, the tuition and student activity fee are qualfied expenses. According to the IRS for the 1098-T form, the room and board fee is not a qualified expense, therefore it is not reportable on the 1098-T form.