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How to Retrieve Tax Information

  1. Login to MyUTK.
  2. Click the “My Resources” tab on the far left at the banner at the top of the screen.
  3. Select the “Banner Self-Service Home” option from the dropdown menu.
  4. In the page that opens, click on the “Student” link.
  5. Click “Student Account”.
  6. On the next page, select the “Tax Notification (1098-T)” option.
  7. From the next screen, students can view and export all available 1098-T documents.

If you did not consent to view online in your MyUTK, your 1098-T will be mailed out by January 31 to the current address you provided in MyUTK. Please visit to request an additional copy if needed.

About the 1098-T

The Form 1098-T is not an income reporting document. It is an informational document required from the educational institution by the IRS. The 1098-T form will help determine if you are eligible for an Education Tax Credit. It is an annual statement that provides the amount of tuition charged on your account during the calendar year.

If you had qualified education expenses that were billed during the tax year, a 1098-T form should be mailed to you in January for the previous tax year. If grants and scholarships exceed the qualifying educational expenses for the same year, you will not receive a statement.

The sole purpose of this document is to assist students in determining whether they are eligible to take an education tax credit or deduction. It is up to the taxpayer to decide, based on their circumstances, whether they are credit eligible.

More information concerning the CARES refund can be found on the IRS website

529 Tax Implications

Please note: Per IRS guidelines all 529 plan withdrawals need to be taken in the same year that the qualified tuition related expenses have been incurred. If not, the withdrawal will be taxed at your normal tax rate, and you could incur a penalty.
Mr. Smith withdrew $10,000 from his 529 in December 2022 to pay for Timothy’s Spring 2023 tuition, which is effective in 2023. Mr. Smith will receive a 1099-Q from the 529 plan administrator for the withdrawal in 2022. Mr. Smith’s 529 payment will reflect on Timothy’s 2023 1098-T statement. 
Form 1098-T is used to determine whether or not the student qualifies for federal education tax credits, such as the American Opportunity Tax Credit (AOTC) or the Lifetime Learning Tax Credit (LLTC). Form 1098-T will list the amount of the 529 plan distribution and how much was used to pay for college tuition and fees, but it is up to the 529 plan account owner to calculate the taxable portion.

Why didn’t I receive a 1098-T form for the year?

Here are a few reasons why you might not have received a 1098-T form:

  • You had no eligible tuition charges billed during the year.
  • Your grants and scholarships exceeded the “billed” eligible tuition charges for the year.
  • You had adjustments (registration and or financial aid) from the previous year that offset the current year’s billed charges.
  • For additional information, please refer to the IRS rules.
  • W2 wage and 1042-S tax statements are provided by the Payroll Office

Frequently Asked Questions

The IRS requires Form 1098-T to be postmarked by January 31 of the following calendar year. This form is mailed to the permanent address (not billing address) of a student who was enrolled at UT for at least half time during the calendar year. Address changes can be made on MyUTK. You may opt to receive an electronic 1098-T at MyUTK. Follow the instructions posted under “How to Retrieve Tax Information” at the top of this page.

View your qualified fees assessed and payments applied to those fees on MyUTK. If you are not able to get this information on the website, a statement can be mailed to your billing address.

Check the IRS website, contact the IRS, or contact a tax advisor.

You can access your 1098-T online at Please note you may not be able to access your form until February 1.

As determined by the federal government, qualified expenses are defined as expenses required by and paid to the institution for enrollment purposes. They include fees for maintenance, tuition, technology, facilities, and a portion of the programs and services fee.

Non-qualified expenses are defined as books, room and board, student activities, parking, athletics, insurance, equipment, or other similar personal living expenses.

As a result, the amount of qualified expenses will likely be less than the total amount of money paid.


 Learn how the information on your form is provided.

Sample 1098-T

PDF version here

Box 1—The total payments from any source received by an eligible educational institution in the previous year for qualified tuition and related expenses less any reimbursements or refunds made during that year that relate to payments received. Please note the amount in Box 1 will NOT equal to or sum to the charges paid for the previous calendar year because all charges are not considered qualified tuition and related expenses as defined by the Internal Revenue Service. Health fees and counseling fees are not qualified; therefore, the full amount of the Program and Services Fee paid will not be reported. See the chart below for a list of qualified and unqualified expenses.

Charges Reported  Charges Not Reported
Payments for tuition and fees required for
enrollment, payments to the institution for books and supplies
The following payments are generally not
mandatory for enrollment and/or cover personal expenses.
Tuition Tuition or other payments for courses related to sports, games, or hobbies (unless they count toward a degree)
Books, equipment, supplies (if required to be
purchased from institution)*
Dining/meal plan payments
Course or program fees (e.g., lab, art, music) Health or disability insurance fees (even if required; excluded by statute)
Distance learning fees Housing payments
Enrollment confirmation fees Late payment fees
Exam fees (for placement, testing out of credit
courses, or if required for degree program)
Library fines
Information and technology fees Loan processing fees
Malpractice insurance (if required for clinical
Orientation fees (portion that covers expenses for overnight stays)
Records fees Parking permits
Student athletics fees (if required, no personal benefit provided) Parking fines
Student life/activity/association fees Student health fees
Other mandatory fees (no personal benefit
Transportation fees (if providing individual benefit)
*Comprehensive fees (covering tuition, fees, room, board) must be allocated between QTRE/non-QTRE

Box 2—Reserved

Box 3—Shows whether UT changed its method of reporting in the previous calendar year.

Box 4—It is the amount of any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. This amount may reduce any allowable education credit you may claim for the prior year. See Form 8863 or the IRS Pub 970 for more information.

Box 5—Includes the total of all scholarships, grants, internal NPEs and fee waivers administered and processed by the university. If scholarships or grants for the current year were actually awarded in the previous year, they will appear in Box 5 and Box 1 up to the amount of qualified expenses. (Example: A student was awarded Spring 2023 Scholarships and grants in Fall 2022.)

Box 6—The amount of any adjustments made for prior year scholarships, Internal NPEs grants, and fee waivers that were reported on a prior year Form 1098-T. This amount may reduce any allowable education credit you can claim for the prior year.

Box 7—Will be checked if the amount in Box 1 includes amounts for an academic period beginning January–March of the current calendar yer. See the IRS Pub 970 for how to report these amounts. This box is checked.

Box 8—Indicates whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at UT. If you are at least a half-time student for at least one academic period that begins during the year, you meet one of the requirements for the Hope Credit. You do not have to meet the workload requirement to qualify for the tuition and fees deduction of the lifetime learning credit.

Box 9—Indicates whether you are considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential. If you are enrolled in a graduate program, you are not eligible for the Hope credit, but you may qualify for the tuition and fees deduction or the lifetime learning credit.

Box 10—Will always be blank on any 1098-T form you receive from UT.

Additional Questions?

Please Note: University staff cannot provide tax advice. Tax questions should be referred to a tax advisor or the IRS website.

1098-T Instructions from the IRS IRS Tax Information for Students