1098-T
Reporting Information
In 1997, the United States Congress passed the Taxpayer Relief Act of 1997 (TRA '97). A portion of this act provides for tax credits in certain cases for qualified tuition and fees paid to institutions of higher education. No later than January 31st, the University of Georgia will provide a Form 1098-T to each enrolled student billed for tuition at the University during the previous calendar year. Forms can be accessed via your student account. If you did not select to view your statement online, your statement will be mailed.
The 1098-T will include an indication as to whether the recipient was enrolled at least half-time for at least one academic term during the calendar year and whether the student was enrolled exclusively in graduate level courses. Also included will be the payments received for "qualified" tuition and related expenses, scholarships and/or grants disbursed and adjustments made in the prior year's statement during the calendar year. Upon request, the University shall provide a supplemental statement that itemizes the totals being reported should you have questions.
The University cannot provide tax advice concerning income taxes or the applicability of TRA '97 to individual situations. Questions concerning income tax matters should be directed to a tax professional or the IRS. You may also find the following references/sources helpful:
- Internal Revenue Service
- IRS Publication 970 - "Tax Benefits for Higher Education"
- IRS telephone number: 1-800-829-1040
- Tax Benefits for Education: Information Center
Request for Social Security/ITIN Number
As a result of the Taxpayer Relief Act of 1997, the law requires educational institutions to obtain a valid SSN/ITIN from all students subject to file a tax return. In order to file an information return concerning your enrollment with the Internal Revenue Service (IRS), we must have your valid SSN/ITIN. Failure to provide this information may result in a $50 penalty from the IRS. If you are in the process of applying for one, please provide us with this number using the forms below as soon as you receive it. Please note that if you are a non resident alien and do not have income that is subject to tax, you are not required to supply this information to us unless you request that the university report your information to the IRS.
In order to update your records with your SSN/ITIN, we will need you to complete and return the IRS W-9S form by January 15, 2024. Please note we must have a copy of your SSN/ITIN in order to process this form.
Please complete part 1 of the W-9S form and attach a copy of the SSN/ITIN card for documentation.
Please return completed form and your copy of the SSN/ITIN card to:
Bursar and Treasury Services
University of Georgia
424 East Broad Street
Athens, GA 30602
1098-E
Statement of Student Loan Interest Paid
In 1997, the United States Congress passed the Taxpayer Relief Act of 1997 (TRA'97). A portion of this act provides for an interest deduction for qualified loans in certain cases where interest payments were due and paid after 1998. There are specific IRS criteria which must be met to receive the interest deduction. The University cannot provide tax advice concerning income taxes or the applicability of the student loan interest deduction provision to individual situations. Questions concerning income tax matters should be directed to a tax professional or the IRS.
You may find the following references/resources helpful:
- Internal Revenue Service
- IRS Publication 970 - 'Tax Benefits for Higher Education'
- IRS telephone number: 1-800-829-1040
- Tax Benefits for Education: Information Center
The Univeristy of Georgia will provide a 1098-E statement of student loan interest paid to the University during the calendar year. The statements are mailed by January 31st.
