Prior to tax year 2018, the IRS gave institutions the option to report either payments in box 1 OR amounts billed in Box 2. Ohio State chose to report amounts billed in Box 2.
To calculate payments made to Ohio State, prior to tax year 2018, see the official Statement of Account for the semesters within the appropriate tax year. Students can access their Statement of Account once signed into buckeyelink.osu.edu. Click the “Term” arrow to view previous semesters.