Middlebury will provide the 2022 IRS Form 1098-T by January 31 to students who made payments for qualified tuition and related expenses during the calendar year.
This information-only form is not required to be submitted to the IRS. The form assists students or their parent(s)/guardian(s) in determining if they qualify for education tax credits when filing their U.S. annual income tax return.
Refer to the Frequently Asked Questions (FAQ) below for more information on accessing your 1098-T, understanding what is reported on the form, and available resources.
FAQ: Accessing and Retrieving Your 1098-T
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.
Log into Nelnet Campus Commerce using the appropriate link above. Students access Nelnet through Single Sign On using their Middlebury credentials. Authorized parties access Nelnet using their existing user name and password.
Once on the Nelnet Campus Commerce home page, navigate to the 1098-T Documentation card on your dashboard and click View 1098-T. On the next screen, select the year you want to view and then click View/Print My 1098-T. A pdf of the selected form will be downloaded and displayed.
If you are having difficulty logging into TSC1098T Web Services or are experiencing other technical issues with the site, please contact the TSC 1098-T Web Services Support Center at 888-220-2540.
If you are a student or authorized party who has an existing student account through Nelnet Campus Commerce and are having difficulty logging in or experiencing other technical issues with the Nelnet Campus Commerce site, please contact Nelnet Customer Service at 800-609-8056.
A 2022 form is available to students who had reportable information for calendar year 2022. If you think that you had reportable information, please first review the transactions for calendar year 2022 in your student account at Nelnet Campus Commerce. If after reviewing your account transactions you still have questions, please email email@example.com, including 1098-T in the subject line of your email and providing your student ID.
The 1098-T is the student’s form; however, authorized parties for student accounts in Nelnet Campus Commerce can access the 1098-T electronically from the home dashboard after logging into their Nelnet account.
Yes. All years (beginning with 2017) from which you qualified for a form will be accessible electronically.
Users who provided electronic consent will not be mailed the form and can access the form electronically.
You can access your 1098-T form electronically to view and print additional copies.
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 mailing address in your student record. If you do not receive it, would like to view your form immediately, or need another copy, follow the instructions to access your 1098-T 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.
FAQ: Understanding the 1098-T
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.
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 2022 in your student account at Nelnet Campus Commerce. Remember that Box 1 includes payments received only during the 2022 calendar year for qualified tuition and the student activity fee (not room and board), as required by the IRS.
Q My address has changed and is now different than the one listed on my 1098-T. Will this affect me?
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).
Q How is the HEERF emergency student grant reported on the 1098-T if I consented to have the grant applied to my outstanding student account balance?
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.
FAQ: Helpful Resources Related to the 1098-T
Please explore these helpful resources from the Internal Revenue Service (IRS):
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 2022 in your student account at Nelnet Campus Commerce. Remember that Box 1 includes only payments received during the 2022 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 firstname.lastname@example.org. 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.
Collection of SSN or ITIN
Students are required by federal law (Section 6109 of the Internal Revenue Code) to provide a correct Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to Middlebury for tax purposes. If we do not have a valid SSN or ITIN for you, Student Financial Services will email you at least once annually requesting that you provide your valid SSN or ITIN by completing the W-9S Form and submitting electronically, by mail or hand-delivery. Do not email SSN/TIN information. Email is not secure.
Note for international students: The IRS does not require Middlebury to file a Form 1098-T for foreign students who are not US residents. However, Middlebury cannot definitively determine which foreign students are residents and is required to provide a 1098-T to resident alien students upon request. Therefore, all students receive the notice to provide SSN/ITIN and 1098-T forms are provided to all students who have a reportable transaction, including foreign students who may or may not be eligible for an education tax benefit.