IRS Form 1098-T Information

Colleges and universities are required by U.S. law each year to provide U.S. persons the IRS Form 1098-T. This informational form assists students in calculating any education tax credit or deduction for which they may be eligible to claim based on amounts spent for education in a given calendar year. To learn more about education credits, see IRS Publication 970, Tax Benefits for Education. You are considered a U.S. person if you are a U.S. citizen, or a lawful U.S. permanent resident, or a resident alien for tax purposes. 

You may need this form to determine if you qualify for federal tax benefits for education, including the American Opportunity and Lifetime Learning Credits. 

No, if you are not paying federal taxes or your income is too high to qualify for the education tax credits, you do not have to do anything with this form. 

Middlebury provides Form 1098-T to all students with reportable transactions for the calendar year, including foreign students who may or may not be eligible for an education tax benefit. You are not required to access the form if you do not need it. Middlebury provides the form because it is difficult to definitively determine which foreign students are residents for tax purposes.

This link to the IRS 2021 Form 1098-T provides a sample of the form and instructions for each box. There are also IRS Instructions for Form 1098-T that provide more detail on what is reported on the form.

Middlebury College tuition and the student activity fee are considered qualified tuition and related expenses on the 1098-T.  In general, only tuition and required fees are considered qualified tuition and related expenses on the Form 1098-T. Room and board, student health insurance, and other fees are NOT considered qualified tuition and related expenses for the 1098-T, according to the IRS.   

You can review your student account transactions for calendar year 2021 in your Nelnet student account at www.nbspayments.com. Remember that Box 1 includes only payments received during the 2021 calendar year for qualified tuition and the student activity fee (not room and board), as required by the IRS. 

No. The address shown on the 1098-T will not affect you for Internal Revenue Service income tax filing purposes.

No, guidance from the IRS states that CARES, CRRSAA and ARP emergency student grants funded through the Higher Education Emergency Relief Fund (HEERF) are not reported on the 1098-T. The same IRS guidance also states that the HEERF grants are not included in your gross income, and you cannot claim any federal tax deduction or credit for expenses paid with the grant. The grants are not reported in any of the boxes on the form. The one exception is if you consented to have the grant apply as a payment to your account balance (see next FAQ below).

The grant is included in the Box 1 calculation that shows the total of payments made towards qualified tuition and related expenses if you consented and the HEERF grant was applied as a payment to lower your outstanding student account balance.  The grant is still not included in Box 5 for total scholarships and grants.

Go to www.tsc1098t.com. 

Log in using Middlebury’s Site ID of 11486 and your Username and Password previously created for the site. Follow the links for Forgot Username and/or Password if necessary. 

New Users: Your Username is your Middlebury ID (starting with the zeros) and Temporary Password is the last four digits of your Social Security Number (SSN) or ITIN. Enter 0000 if you do not have an SSN or ITIN. 

If you have difficulty logging in, please contact the TSC 1098-T Web Services Support Center at 888-220-2540.

Go to www.tsc1098t.com.

Enter 11486 as Middlebury’s Site ID. 

Your Username is your Middlebury ID (starting with the zeros) and Temporary Password is the last four digits of your Social Security Number (SSN) or ITIN. Enter 0000 if you do not have an SSN or ITIN. You will be required to set up a password the first time you log in using your temporary password. 

If you have difficulty logging in, please contact the TSC 1098-T Web Services Support Center at 888-220-2540.

Go to www.tsc1098t.com.

Follow the links for Forgot Username and/or Forgot Password. 

If you have difficulty logging in, please contact the TSC 1098-T Web Services Support Center at 888-220-2540.

For www.tsc1098t.com, Middlebury’s Site ID is 11486. 

If you are having difficulty logging in at www.tsc1098t.com or are experiencing other technical issues, please contact the TSC 1098-T Web Services Support Center at 888-220-2540. 

There is only a 2021 form available at www.tsc1098t.com for students who had reportable information for calendar year 2021. If you think that you had reportable information, please first review your student account transactions for calendar year 2021 in your Nelnet student account at www.nbspayments.com. If you still believe that you should have a 2021 1098-T available to you, contact us at sfs@middlebury.edu. Please include 1098-T in the subject line of your email and provide your student ID. 

No. The 1098-T is the student’s form. The College is unable to provide the form to anyone except the student. Parents and/or tax preparers must request the form from the student. 

Yes. All years (beginning with 2017) from which you qualified for a form will be accessible online at www.tsc1098t.com.

Users who provided electronic consent will not be mailed the form and can print the 1098-T from www.tsc1098t.com. 

You can access and print it at www.tsc1098t.com.

This information can be found when you log into your account at www.tsc1098t.com. If you provided electronic consent in previous years, the consent still applies. 

Your form will be mailed by January 31 to the address on record at the College. If you do not receive it, or would like to access your form immediately or need another copy, please go to www.tsc1098t.com and follow the instructions to retrieve the form electronically. 

Yes. The Registrar’s Office maintains your official record. If you did not initially supply your Social Security Number on your application for admission you should update your student record.

Please explore these helpful resources from the Internal Revenue Service (IRS):

• IRS Instructions for Form 1098-T – Instructions 
• IRS 2021 Form 1098-T – Sample Form
• IRS Education Credits – Questions and Answers
• IRS Tax Benefits for Education – Information Center
• IRS Publication 970 – Tax Benefits for Education
• IRS Form 8863 – Education Credits

If you are having difficulty logging in at www.tsc1098t.com or are experiencing other technical issues, please call the TSC 1098-T Web Services Support Center at 888-220-2540. 

If you have questions about the amounts listed on your 1098-T, please first review these FAQs and your student account transactions for calendar year 2021 in your Nelnet student account at www.nbspayments.com. Remember that Box 1 includes only payments received during the 2021 calendar year for qualified tuition and the student activity fee (not room and board), as required by the IRS. If you still have questions, then email your question to Student Financial Services at sfs@middlebury.edu. Include 1098-T in the subject line of your email and provide your student ID.

Middlebury College does not provide tax advice. For tax questions, please contact the IRS or a tax professional.