Student Tax Information
IRS Form W-2 - Wage and Tax Statement
IRS Form W-2 reports wages paid to BYU employees and related tax withholdings for a calendar year. These forms are made available by January 31st of each year. Access your Form W-2 here. For any questions call 801-422-8186.
IRS Form 1098-T - Tuition Statement
Most students who paid tuition during a given calendar year should receive an IRS Form 1098-T. The 1098-T form shows tuition paid, scholarships, and grants for each calendar year. The information from the 1098-T is used when filing taxes to determine eligibility for certain tax credits.
Use of this form to claim various tax credits can be confusing. We encourage students, or where applicable their parents, to consult a tax advisor or carefully review IRS Publication 970 and Instructions for Form 8863 when preparing tax returns. Go to the Student Tax Information screen and click on IRS Form 1098-T to view all of your 1098-T forms. Note that you will only be able to do this if you elect electronic delivery.
If you have any further questions please email firstname.lastname@example.org
1098-T Frequently Asked Questions
WHICH STUDENTS RECEIVE AN IRS FORM 1098-T FROM BYU?
A 1098-T is only processed if a student is a US citizen or permanent resident. However, non-resident aliens may receive a Form 1098-T by special request by contacting International Student Services (1351 WSC | 801-422-2695). They will inform Student Financial Services if the student is eligible to receive a 1098-T.
Courses for Credit
The cost of tuition will only be reported on Form 1098-T if the related courses are taken for credit.
HOW DO I ACCESS MY 1098-T?
- Click here to access the Tax Information page in My Financial Center.
- Click on IRS Form 1098-T - Tuition Statement under Obtaining and Using Tax Forms.
- If you have not provided consent for electronic delivery, you will be asked if you would like to do so.
- Click on the tax year to view your 1098-T.
- The form will open a PDF in a new tab in your browser. If it does not appear, please check for a pop-up blocker (generally denoted with an icon in the address bar of your browser).
I HAVE NOT ELECTED ON-LINE DELIVERY OF FORM 1098-T AND I HAVE NOT RECEIVED THE FORM WITHIN A WEEK FOLLOWING JANUARY 31ST. WHERE IS MY FORM 1098-T?
Form 1098-T is only mailed to your permanent address on file with BYU. Check and make sure that your permanent address is correct. However, BYU will not mail a second copy of Form 1098-T, so you will need to authorize on-line delivery and then print the form yourself. Click HERE to go to the Student Tax Information screen on My Financial Center and click on IRS Form 1098-T to authorize on-line delivery of Form 1098-T.
I HAVE STILL NOT RECEIVED A FORM 1098-T. ARE THERE OTHER REASONS THAT I MAY NOT HAVE RECEIVED THIS FORM?
A few additional reasons for why you may not have received Form 1098-T include:
a. Nothing to report - BYU will not issue Form 1098-T for students that have nothing to report in any of the boxes on the 1098-T.
DO I NEED TO INCLUDE MY COPY OF FORM 1098-T WITH MY TAX RETURNS?
No, the form is provided for your convenience in completing your tax return but is not required to be filed with your tax return. BYU provides this same information directly to the IRS.
ARE MY VA BENEFITS INCLUDED ON FORM 1098-T?
Yes. However, special rules apply to reporting such amounts on your tax return. See IRS Publication 970 for additional information related to reporting VA benefits.
HOW ARE SCHOLARSHIPS, GRANTS AND LOANS REPORTED ON FORM 1098-T?
Scholarships and grants are reported on Form 1098-T in the year in which they are posted to your account. Any change made to a prior year's scholarship or grant is shown in box 6. Loans are expected to be repaid by the student and are therefore not reported on Form 1098-T.
WHAT INFORMATION IS REPORTED IN BOXES 3, 4, 6 AND 7?
These boxes are used to report various adjustments made or identified in the current year that relates to amounts reported on Form 1098-T in a prior year and similar circumstances, as seen below. Be sure to refer to the instructions to Form 1098-T which will direct you to IRS publications that provide additional guidance for these circumstances.
Box 3 - This box indicates if BYU changes its method of reporting tuition from amounts billed to amounts paid. BYU changed its method in 2016 and so you will only expect this box to be checked on a 2016 1098-T.
Box 4 - This box shows any adjustment to amounts of tuition reported in the prior year. A common example would be a student who registers and pays in November 2018 for 12 credit hours for the following Winter 2019 semester. They would have paid at the full-time student rate and this would be reported in box 1 of the 2018 Form 1098-T. If they dropped a few classes in January 2019 and are now half-time, their tuition would be adjusted and the adjustment would appear in box 4 on their 2019 Form 1098-T.
Box 6 - This box shows any reductions to scholarships or grants originally reported in the prior year.
Box 7 - The IRS has certain rules relating to tuition that is paid near year end that relates to semesters that begin in January - March of the following year. If there are amounts paid for semesters beginning in the following year then box 7 is checked.
IRS Form 1098-E - Student Loan Interest Statement
IRS Form 1098-E reports interest paid on student loans. All BYU private institutional loans are managed by ECSI, a 3rd party loan processing company. Forms 1098-E are distributed on-line by ECSI by January 31st of each year and may be accessed from ECSI's borrower information page. Once you are logged in click the "Tax Information" link in the Alert section. Any questions regarding Form 1098-E should be referred to ECSI customer service at (888) 549-3274 from 7:30am to 8:00pm Eastern Time, Monday - Friday.
IRS Form 1042-S - Foreign Person's U.S Source Income Subject to Withholding
IRS Form 1042-S reports certain payments and tax withholding to certain non-U.S. citizens. Reported payments may include scholarships that exceed certain thresholds, certain other awards, salary paid under an income tax treaty, and royalties. These forms are mailed by March 15th and are normally reported on the recipient's U.S. income tax return (usually a 1040-NR or 1040-NREZ). For questions about Form 1042-S, please contact the BYU Tax Office at 801-422-7100 or 801-422-8098 or at email@example.com.
Canadian Form TL11A - Tuition, Education and Textbook Amounts Certificate
Canadian Tax Form TL11A provides the Canadian government with verification of student enrollment, tuition paid, scholarships received and participation in health plans. This verification is provided by the BYU Registrar's Office and will only be provided to students enrolled in regular day school. BGS and Independent Study students do not qualify.
To obtain the verification, students should submit a request at https://enrollment.byu.edu/registrar/verifications. The TL11A form should be uploaded with the request. The form can be obtained at https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/tl11a/tl11a-19e.pdf. A BYU employee will then complete the required information and sign the form. BYU will not send the completed form directly to the Canadian Customs and Revenue Agency, but will return it to the student or wherever else the student directs at no charge.
Current Available US Tax Benefits for Education
Student Loan Interest Deductions (under Deductions)
529 Savings Plan (under Savings Plans)
Additional information regarding 529 Plans
BYU does not sponsor a 529 College Savings Program. In the State of Utah the only organization that is authorized to manage these plans is UESP - Utah Educational Savings Plan. UESP may be contacted at www.uesp.org or at 800-418-2551. BYU does accept payment for qualified educational expenses from any 529 plan. In order to ensure prompt and accurate application of such payments please request that your plan follows the following payment guidelines:
- Address payments to - A-41 ASB, Provo, UT 84602
- Clearly label the payment as a 529 plan disbursement
- Include the student's full name and BYU student ID
- Specify the semester/term for which the payment applies
- It is also a good idea for you to personally let BYU know in advance of any anticipated 529 plan payment by emailing the same information above to firstname.lastname@example.org. Additional payment related questions should also be directed to this email address.
Student Tax Office