What amounts are reported on Form 1098-T?

IRS Tax Form 1098-T
IRS Form 1098-T

Box 1 represents payments received, from any source, for qualified tuition and related expenses.

Box 2 amounts billed are not reported by The Ohio State University. (Beginning tax year 2018)

Box 3 reflects a change in reporting method. This box will be checked for tax year 2018.

Box 4 represents reductions made to amounts billed for qualified tuition and related expenses that were reported for a prior calendar year.

Box 5 represents the total amount of scholarships or grants that were processed for the payment of qualified tuition and related expenses.

Box 6 represents the amount of reductions or refunds made for scholarships or grants that were reported for a prior year.

Box 7 is checked if a reported payment was made for a semester beginning in early 2019 (January - March). 

Box 8 is only checked if you have been at least a half-time student (6 credit hours) for a least one academic period that began during the calendar year.

Box 9 is checked if you were enrolled as a graduate student for at least one academic period during the calendar year for which reporting is required.