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1098-T Information

Published or Revised December 12, 2013

Information reported on form 1098-T

On the 1098-T form, PJC reports student’s name, SSN, address and indicates if the student was at least half-time during the calendar year. PJC reports the amount billed for qualified tuition and related expenses and not the actual amount that the student paid to PJC during the calendar year. PJC does not determine which payment is made towards the qualified expenses and which is made towards the unqualified expenses. Therefore, PJC has elected to report amounts billed in Box 2 instead of payment received in Box 1. Students should use their personal records and fee receipts to determine the actual amount paid towards the charges reported on the 1098-T statement.

Qualified Tuition and Related Expenses

Unqualified Expenses

Amounts included in Box 2 , “Amounts billed for qualified tuition and related expense”

This represents the amounts billed during the calendar year for qualified tuition and related expenses. The amount reported is the total amount billed less any reductions in charges made during the calendar year that relate to the amounts billed.

Amounts included in Box 5, “Scholarship and Grants”

This represents the total of all scholarships or grants received and processed for the calendar year.

Amounts included in Box 6 ,“Adjustments to Scholarships or Grants for a Prior Year”

This represents any reduction to the amount of scholarships or grants that were reports for the prior year.

What to do if you do not receive the 1098-T Form

PJC sends a 1098-T form to every student except foreign students, from whom the university received payment for qualified tuition and related expenses. If you were enrolled at least half time in any semesters during the previous calendar year, did not receive your 1098-T, and it is not available on the 1098t.com website, contact the Business Office at 903.782.0232.

Determining the eligibility for the educational tax credits

PJC cannot determine if you qualify for a tax credit and is not allowed to give you tax advice. Please read the instructions on the 1098-T statement and obtain IRS publication 970 and Form 8863 or contact a tax professional about your personal income tax situation. The IRS website for the above form and publication is http://www.irs.gov/formspubs/index.html , and the IRS can be reached at 1-800-829-1040.

Why doesn’t my 1098-T match what I paid/received?

This is the most common misunderstanding each year. For 1098-T purposes, PJC reports qualified transactions in the calendar year when amounts were billed and not when amounts were paid, received or posted. For example, students were billed during the Fall semester 2013 (usually around mid-December) for classes being taken during the Spring semester 2014, so those amounts are included on your 2013 1098-T even though the actual payment may have been made or applied or posted during 2014. Spring semester 2013 was billed in Fall 2012 and was included in the 2012 1098-T Form.

Amounts of qualified tuition and required fees reported on your 1098-T are defined by the IRS as “tuition and fees required for enrollment or attendance at an eligible educational institution.” The IRS does not consider student health fees, transportation fees, recreational sports fees, insurance fees, or room and board of any kind as qualified tuition and related fees, therefore, these fees are excluded from amounts reported on the 1098-T.

Amounts of scholarships reported on your 1098-T are for determining eligibility for the American Opportunity Tax credit and lifetime learning credit only, NOT for determining taxability of such scholarships. Your scholarships may or may not be taxable. Refer to IRS Publication 970 (http://www.irs.gov/pub/irs-pdf/p970.pdf) for details on determining the taxability of different types of scholarships.

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