Educational Tax Credits
The American Recovery and Investment Act of 2009 expanded tax benefits that may be available to your family. The IRS encourages you to save your receipts. Expenses paid for tuition, books, and course materials may be eligible to use to claim a tax credit.
For more information on the American Opportunity Credit, The Hope Credit, or the Lifelong Learning Credit, please visit www.irs.gov.
Emerson College is not a tax advisor. Emerson College cannot provide tax advice so you may want to consult the IRS or a tax professional to find out more about the tax credit and your eligibility.
Emerson College produces 1098-T statements each January for students who paid for courses during the prior tax year. The 1098-T statements show the amounts billed for eligible tuition and fees as well as any scholarships or grants awarded during the year.
Emerson uses an outside party called Heartland ECSI to produce and distribute our 1098-T statements. Heartland ECSI generates the 1098-T statement and mails it to the student 's permanent address on file with the College. The student is mailed the original form and given a PIN to be able to log into the Heartland ECSI website if they would like reprints of the 1098-T.
The Privacy Act Notice, Section 6109 of the Internal Revenue Code requires individuals to give their correct Social Security Number (SSN) to persons who must file information returns with the IRS to report certain information. The IRS uses SSNs for identification purposes and to verify the accuracy of tax returns. To comply with this statute, if we do not have your SSN on file, we may ask you to complete substitute form W-9S, Request for Student's Taxpayer Identification Number and return it to us by one of the following methods:
- bring the form to the Office of Student Accounts on the 4th floor of 216 Tremont Street
- faxing it to us at 617-824-8657, or
- mailing it back to us at:
Office of Student Accounts,
120 Boylston Street,
Boston, MA 02116.
Under no circumstance should you email your completed form to us. Email is not a secure enough method of communication.
Please note that your SSN will only be used for the purpose of preparing form 1098-T. If you have questions or need assistance, please email bills [at] emerson.edu.
Frequently Asked Questions Regarding 1098-T
What is the IRS Form 1098-T?
The 1098-T tax form is a Tuition Statement provided by higher education institutions to all eligible students who pay tuition and fees. You, or the person who can claim you as a dependent, may be able to claim an education credit on Form 1040 or 1040A, only for the qualified tuition and related expenses that were actually paid in 2019. To see if you qualify for the credit, see Pub. 970, Tax Benefits for Education; Form 8863, Education Credits; and the Form 1040 or 1040A instructions. Emerson College is unable to provide you with individual tax advice, but should you have questions, you should seek the counsel of an informed tax preparer or adviser. More information on the 1098T form can be found at www.irs.gov or by contacting the IRS at 800-829-1040.
What were the changes to the IRS Form 1098-T for tax year 2019?
In previous years, your Form 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we billed to your student account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2019, we will report in Box 1 the amount of qualified tuition and related expenses you paid during the year.
What is the IRS Form 1098-T used for?
The information on the IRS Form 1098-T form is provided to assist each Student/Taxpayer in preparing the IRS FORM 8863, which is used to claim the American Opportunity or Lifetime Learning Credits. Once complete, the 8863 should be attached to the Student/Taxpayers return to determine eligibility and the amount of the Education credit (if any) that you may be entitled to on your Individual Income Tax Return.
When will I receive my IRS Form 1098-T?
Federal regulations mandate that the IRS Form 1098-T be postmarked no later than January 31 to all eligible students. Online access to this document may be available before that directly from Heartland/ECSI (Educational Computer Services Inc.), our third party vendor.
Where do I find Instructions to students regarding the IRS Form 1098-T?
For information regarding the information listed on your IRS Form 1098-T, click here to view Student Tax Information.
How can I get my IRS Form 1098-T online?
Heartland/ECSI, our third party vendor, will mail a copy out to those who are eligible to receive one. The IRS Form 1098-Ts will also be available to print from Heartland ECSI website as well.
- Go to: www.heartlandecsi.com and select “Students & Borrowers”, then “Register or Sign In”.
- In the middle of the page, you will see” Tax season is here. Want to view your tax form? Click here” Click on Click Here.
- This will bring you to the page “Search for your Tax Document”. Under School name, begin typing in Emerson College. You will need to click on “Emerson College” and click “Submit”
- Now enter your First Name, Last Name, Social Security number and the Zip code on file with the school. Be sure to check the” I’m not a robot” box and click “Continue”
- On the next page go down to the 1098-T Statement and on the right hand side, click the plus sign.
- Your tax information will be shown below. On the right hand side of that screen, you will see a link to View or Print your Statement. Click on this and your 1098-T will pop up. Save it as a PDF or print it out.
Do I have to use the IRS Form 1098-T?
No, if you are not paying taxes or your income is too high to qualify, you do not have to do anything with this form. If you think you received it in error, please disregard it.
Why haven’t I received an IRS Form 1098-T?
- The IRS Form 1098-T was mailed to the wrong address.
- IRS regulations require mailing your IRS Form 1098-T to your permanent home address on file at the college. The college may have several different types of addresses on file for a student so it is important to remember to keep your address information up to date.
- If you filed a change of address with the Post Office, the IRS Form 1098-T will not be forwarded to the new address. Instead, it will be returned to the college.
- You were enrolled in non-credit courses only; an IRS Form 1098-T is not issued. You should use your personal records to determine if you are eligible for any tax credit.
- If you have an international permanent address on file with the Emerson College, your IRS Form 1098-T will not be mailed. You must retrieve it online. Please see “How can I get my IRS Form 1098-T online?” above, question #5.
- You are an international student and are not required to receive an IRS Form 1098-T. The IRS does not require an IRS Form 1098-T to be sent to international students. If you would like to request one please contact the Student Accounts Office 617-824-8655 or email bills [at] emerson.edu.
My address on the IRS Form 1098-T has changed, will that affect me when I file my tax return?
No, this will not affect filing your tax return.
I did not give Emerson College my W-9S containing my Social Security Number and address; can I still get an IRS Form 1098-T?
Yes, you will still need to fill out a W-9s; however, you may do that online at Heartland/ECSI.
Box 1: What payments are included in Box 1, Payments Received?
This shows all the payments received in 2019 from any source (including loans) less any reimbursements or refunds made during 2019 that relate to those payments.
What charges are included as "Qualified Tuition and Related Expenses"?
Qualified tuition and related expenses are those that a student must pay and that are within the IRS guidelines.
A brief chart of Qualified vs. Not-Qualified Expenses is below:
- Late Registration Fees
- Student Services Fees
- Other fees required for enrollment
- Meal Plans
- Course-related books and equipment
Box 5: What charges qualify as “Scholarships or Grants”?
Qualified Scholarships and Grants are awards the student does not have to pay back (not a loan) which reduce the amount of Qualified Tuition and Related Expenses.
A brief chart of Qualified vs. Not-Qualified Scholarships or Grants is below:
Qualified Scholarships or Grants
- VA Chapter 33, Chapter 31, and Yellow Ribbon Payments
- Federal Pell Grant, Supplemental Educational Opportunity Grant (SEOG), or other Grants
- Institutional Scholarship or Grants
- State Grants
Not Qualified Scholarships or Grants
- State 529 Savings Plans
Box 7: What does this box mean?
Box 7 is checked if you were billed for the spring of 2020 in calendar year 2019.
For specific questions about your IRS Form 1098-T and your taxes, please consult a tax professional.
If you have any further questions regarding the IRS Form 1098-T, please feel free to contact the Office of Student Accounts at 617-824-8655 or send an email to bills [at] emerson.edu.