Taxes & Forms
Each January, West Texas A&M University issues each student billed for tuition and fees a 1098-T form. This form is accessible through Buff Advisor on the 1098-T link. We cannot offer tax advice regarding the 1098-T form, but we can explain each box that is on the form.
We strongly encourage all students and parents to refer to IRS Publication 970 for more detailed information on reading the 1098-T form.
1098-T forms are required to be provided by institutions of higher education in connection with the Taxpayer Relief Act of 1997. Though the IRS provides the required forms, not all boxes on the form are currently required to be filled in by institutions of higher education. The 1098-T form is an information report to assist students in determining if he/she qualifies for certain education related tax credits. See IRS Publication 970 for information about education tax credits. The amounts on form 1098T might be different than what you paid.
West Texas A&M University 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.
West Texas A&M University has 1098-T forms available on Buff Advisor for students who have opted into electronic delivery. Students who do not opt into electronic delivery receive their form in the mail within two weeks of January 31 to the preferred mailing address they have on file with the Registrar’s Office. Students that do not make an effort to keep their mailing address current will have their 1098-T delayed or not received if a correct address is not provided.
WTAMU will issue 1098-T forms to all qualifying students including students who do not have a social security number on file with the Registrar’s Office. Please be advised that if a student is issued a 1098-T without an SSN, the student could be subject to IRS penalty. Contact the Registrar’s office to have your SSN added.
Important Notice: WTAMU will issue form 1098T to Non-Resident Alien students beginning in 2019. Please see IRS Publication #519, “U.S. Tax Guide for Aliens”, for proper use of the 1098T form.
What is the purpose of each box?
Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, we will report in Box 1 the amount of QTRE you paid during the year.
BOX 1-Payments received for qualified tuition and related expensesThis box shows the total payments received from any source, (personal payment, financial aid, scholarship, and sponsored billing), for qualified tuition and related expenses.
Which paid tuition and fees are reported in box 1?
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Reportable Expenses |
Non-Reportable Expenses |
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Tuition- WT charges statutory, designated, graduate class, graduate designated, and major differential tuitions |
Tuition or other charges for courses related to sports, games or hobbies outside of degree |
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Books, equipment, supplies billed on university balance |
Dining/meal plan charges |
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Course programs |
Health and disability insurance fees |
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Enrollment confirmation fees |
Transportation fees, (if providing individual benefit) |
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Exam fees |
Housing charges |
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Fees for operation related to classwork |
Payment plans and late payment fees |
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Information technology fees |
Orientation fees- New/Transfer student orientation, Buff Branding |
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Student athletics fees |
Library fines |
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Student life/activity/association fees |
Loan processing fees, emergency loan interest |
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Mandatory fees for course work |
Parking permits and parking fines |
This box shows the amounts of adjustments made for a prior year.
BOX 5- Scholarships and GrantsThis box will list the total amount of scholarship and grants awarded to the student between January 1 and December 31 of the tax year.
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Reportable Items |
Non-Reportable Items |
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Department of Defense Tuition Assistance |
AmeriCorps Educational Award |
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Federal Pell, SEOG, and other grants |
Third Party Billing not processed by WTAMU |
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Institutional grant |
Private nonprofit organizational grant |
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State Grant- Texas Public Education Grant (TPEG) |
Private family trust payments |
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State Grant, including vocational rehabilitation |
State savings/prepaid plan payments- Texas Tomorrow/Texas Guaranteed Tuition |
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Travel grant, prize, or award related to educational pursuit for credit |
Travel grant, prize or award not related to educational pursuit for credit |
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Veteran’s benefits- Chapter 31, Chapter 33 Post 9-11 |
Veteran’s benefits- Chapter 30, Montgomery GI Bill (direct payment to student) |
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Scholarships awarded by WTAMU and Scholarships for housing and meal plans |
Private nonprofit organizational scholarship |
This box shows the amount of adjustments made for a prior year regarding scholarship and grant awards.
BOX 7- Check Box for Amounts for an Academic Period Beginning in January through MarchChecked if the amount in Box 1 includes amounts for an academic period beginning January – March of the next year.
BOX 8- Check if at least half-time studentThis box is checked if the student was enrolled for at least one period, (Spring , May Intersession, Summer 1 and Summer 2, Fall, and Winter Intersession) as at least half time, (6 semester credit hours).
BOX 9- Checked if a graduate studentThis box should only be checked if the student is enrolled in a graduate level degree plan. Junior and senior students taking graduate level course work should not have this box checked.
BOX 10- Ins. Contract reimb./refundThis box is used to report the total amount of reimbursements or refunds of qualified tuition and related expenses paid by insurer. This box is almost always blank for WTAMU students.