Tax Information

In accordance with the Tax Relief Act of 1997, the 1098-T tax credit form provides information to help determine eligibility for the American Opportunity Credit or Lifetime Learning Credit. This form is mailed to the student’s permanent address on or before January 31^st each year, or made available earlier electronically with consent. Visit the consent page (instructions below) for details.

If you do not have access to your PAWS account, did not receive your 1098-T form (note: spring and intersession charges of the current tax year are reported on the prior year form), or need a copy of a prior year, email billingoffice@frostburg.edu. Include your name, student ID, and tax year requested. Payment may be required for prior year forms. Current year forms are mailed by January 31^st, while the electronic version is available in PAWS by January 15^th.

If your citizenship is listed as anything other than U.S.A., and you wish to receive a 1098-T, please email billingoffice@frostburg.edu using your FSU email account. A valid U.S. tax identification number (SSN, ITIN, etc.) is required.

IRS Publications

IRS Publication 970 (Tax Benefits for Higher Education) and Publication 520 (Scholarships and Fellowships) are available at the IRS website or by calling 1-800-TAX-FORM.

Frequently Asked Questions

1. What is a 1098-T form?

   The 1098-T form supports education tax credits on Form 1040. It’s issued by FSU to help you or your dependent claim eligible credits. Retain it for your tax records.

2. Why do I need the 1098-T?

   The qualified payments shown on this form may reduce your tax liability or help you determine eligibility for education-related tax credits.

3. How do I get the 1098-T?

   FSU mails a paper copy to your permanent home address by January 31. You can receive it sooner by granting consent for electronic delivery through your PAWS account.

   To grant consent:

   1. Login to PAWS
   2. Click Self Service
   3. Select Student Center
   4. Under the Finances section, choose “View 1098T”
   5. Click Grant Consent

4. Why did I not receive a form?

   Not all students qualify for a 1098-T. You will NOT receive one if:

   1. You took non-credit courses.
   2. You are a nonresident alien and did not request a form.
   3. Your tuition was fully covered by grants, scholarships, or waivers.

5. Where can I read more information about education tax credits?

   See the IRS publication Tax Benefits for Education (Publication 970).

6. Which tax credits do I qualify for?

   FSU cannot provide tax advice. Please consult your tax advisor or the IRS for eligibility information.

7. What does the 1098-T form look like?

   A blank version of the form is available on the IRS website.

8. What do the numbers in each box mean?

   Each box reports specific information per IRS regulations:

   • Box 1: Total payments received for qualified tuition and related expenses (less refunds).
   • Box 2: Reserved.
   • Box 3: Indicates a change in FSU’s reporting method (from billed to paid amounts as of 2018).
   • Box 4: Adjustments for prior year charges.
   • Box 5: Grants, waivers, and scholarships received.
   • Box 6: Adjustments for prior year financial aid.
   • Box 7: Checked if amounts in Box 1 include prepayments for terms beginning January–March.
   • Box 8: Indicates half-time enrollment.
   • Box 9: Indicates graduate student status.
   • Box 10: Not used by Frostburg State University.

9. What is the 1098-E?

   The 1098-E is a Student Loan Interest Statement issued by your loan servicer, not FSU. It reports interest paid on student loans and is separate from the 1098-T.