UMass Boston

Explanation for boxes in 1098-T form:

Box 1. Payments Received for Qualified Tuition and Related Expenses

This box reports the total amount of payments received for qualified tuition and related expenses from all sources during the calendar year. The amount reported is the total amount of payments received less any reimbursements or refunds made during the calendar year that relate to the payments received for qualified tuition and related expenses during the same calendar year. The amount reported is not reduced by scholarships and grants reported in box 5. Include in this box the receipt of a payment of past-due qualified tuition or related expenses from a previous calendar year, but only if the educational institution previously billed the student for such amount(s).

Box 2. This box is “Grey Out”– not used.

Box 3. Checkbox for Change of Reporting Method

This box is checked as the university has changed its reporting method for 2018. It has changed its method of reporting if the method (payments received) used for 2018 is different than the reporting method (amounts billed) for 2017. You should be aware of this change in figuring your education credits.

Box 4. Adjustments Made for a Prior Year

Payments received – Box 4 reports adjustments made to qualified tuition and related expenses calculated in a prior year.  The amount reported in Box 4 represents a reduction in QTRE during a prior calendar year.  For example, if you were billed in Nov-Dec 2024 and later had a reduction in the QTRE charges in 2025 (i.e., withdrawal, courses dropped), Box 4 reports the decrease in billed tuition oftentimes due to the withdrawal or drop.  The amount reported in BOX 4 reports the decrease in QTRE from the withdrawal or drop of courses that reduced the QTRE.  The amount reported in Box 4 for adjustments to qualified tuition and related expenses may reduce any allowable education credit you may have claimed for the prior year.  See your tax advisor and/or IRS Form 8863/IRS Publication 970 for more information. 

Note: It is possible for the other boxes to be empty and only have a number in BOX 4.  This means, as stated above, that there was a reduction in qualified tuition and related expenses calculated on the 2024 1098-T that was reduced after December 31, 2024, but had no other reportable activity for the 2025 calendar year.  Please consult a tax advisor and/or IRS Form 8863 and IRS Publication 970 for assistance.

Box 5. Scholarships or Grants

This box reports the total of all scholarships or grants administered and processed by the eligible educational institution. Scholarships and grants generally include all payments received from third parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defense, civic and religious organizations, and nonprofit entities. The amount of scholarships or grants for the calendar year (including those not reported by the institution) may reduce the amount of the education credit you claim for the year.

The amount reported in BOX 5 does not include:

• Tuition waivers provided during the calendar year.
• Student Loans
• Work Study
• Employment
• Scholarships, grants, reimbursements, or other types of sponsorships not administered by the Bursar's Office and/or the Financial Aid Office.

Box 6. Adjustment to Scholarships or Grants for a Prior Year

Box 6 reports adjustments made to scholarships or grants reported on a prior year Form 1098-T that was in BOX 5.  The amount reported in BOX 6 represents a reduction in scholarships or grants reported for a prior calendar year.  The amount reported in BOX 6 for adjustments to scholarships or grants may affect the amount of the education credit you may claim for the prior year.  See IRS Form 8863 for how to report these amounts.

Box 7. Checkbox for Amounts for an Academic Period Beginning in January through March of following calendar year

This box is checked if any payments received for qualified tuition and related expenses reported for current calendar year relate to an academic period that begins in January through March of following calendar year.

For example, if you registered and paid for the upcoming Winter/Spring Semester (Spring 2026) during November or December, this box will be marked.

Box 8. Check if at least half-time Student

This box is checked if the student was at least a half-time student during any academic period that began during the calendar year. A half-time student is a student enrolled for at least half the full-time academic workload for the course of study the student is pursuing. Your institution's standard for a half-time student workload must equal or exceed the standards established by the Department of Education under the Higher Education Act and set forth in 34 C.F.R. section 674.2(b).

Box 9. Check if a Graduate Student

This box is checked if the student was a graduate student. The student is a graduate student if the student was enrolled in a program or programs leading to a graduate-level degree, graduate-level certificate, or other recognized graduate-level educational credential.