Account Services – Form 1098-T FAQS

For current students who opted-in to electronic receipt, Form 1098-T will be available online through Navigator no later than the Internal Revenue Service (IRS) deadline of January 31st. For students that have not consented to electronic only delivery, Forms 1098-T will be physically mailed to the student’s home address as listed in Navigator with a postmark date no later than the IRS deadline of January 31st.

This form is the Tuition Statement used by eligible educational institutions to report information about their students to the IRS as required by the Taxpayer Relief Act of 1997. Eligible educational institutions are required to submit the student’s name, address and taxpayer’s identification number (TIN), enrollment and academic status; amounts pertaining to qualified tuition and related expenses, as well as scholarships and/or grants, taxable or not.

By January 31st of each year, HCC mails an IRS form 1098-T to all students who had qualified tuition and other related educational expenses billed to them during the previous calendar year. This form is informational only and should not be considered tax opinion or advice. It serves to alert students that they may be eligible for federal income tax education credits. Receipt of form 1098-T does not indicate eligibility for the tax credit.

Yes. Section 6050S of the Internal Revenue Code, as enacted by the Taxpayer Relief Act of 1997, requires institutions to file information returns to assist taxpayers and the Internal Revenue Service in determining eligibility for the Hope and Lifetime Learning education tax credits. Forms are mailed at the end of January of each year for the previous tax year.

For tax year 2025:

1. Login to Navigator.
2. Enter 1098 in the search box.
3. Click Print My 1098-T.
4. Enter or select the desired calendar year.  
5. Click Ok.
6. Click Done.
7. Click the notification in upper right of page.
8. Click hyperlink to the PDF to download or print.

The amount in Box 1 only represents amounts paid for qualified tuition and related expenses (QTRE) and does not include payments made for room and board, insurance, health service fees, or parking which, though important, are not considered mandatory education expenses for tax purposes. Also, Form 1098-T reports amounts that the student paid in a certain calendar year, and the pay date does not necessarily correspond to the dates that the classes were attended. For example, tuition for the Spring semester is typically billed in the prior year so a student may have paid tuition for the Spring semester in November even though classes don’t start until January. The best and most accurate source of information about the amounts that you paid for qualified tuition and related expenses will be your statements.

No, HCC does not include amounts paid for books in Form 1098-T. You should consult with your tax advisor to determine if payments for books, equipment, or fees should be considered when preparing your income tax returns and determining eligibility for education tax credits or deductions.

Box 1 of Form 1098-T reflects payments made during the calendar year for qualified tuition and related expenses and it is not based on when the classes were attended or billed to the student account. Your Account Statement will show the dates payments were posted to your account and are a valuable resource for determining the semesters that are included in your Form 1098-T.

Form 1098-T reports payments received from the student for qualified tuition and related expenses (Box 1) during the preceding calendar year.  However, if the student receives scholarships, grants and/or fellowships in the preceding year in excess of the amounts they paid in QTRE, HCC is not required to issue a Form 1098-T to the student. When determining your eligibility for education related tax credits and deductions, you will need to report the amount you paid for qualified education and related expenses.  Therefore, your Account Statement will be the best and most accurate source of information for amounts paid for qualified education and related expenses. This is true regardless of whether you receive a Form 1098-T or not.

HCC is not required, by the IRS, to furnish Form 1098-T in the following instances:

• If payments are for courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.
• Students whose qualified tuition and related expenses are waived and whose calculations net to zero.
• If the enrolled student is a nonresident alien, unless requested by the student.
• Students whose qualified tuition and related expenses are paid entirely with grants/scholarships.
• Students for whom you do not maintain a separate financial account and whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student’s employer or a governmental entity, such as the Department of Veterans Affairs or the Department of Defense.

Yes. Regardless of how you receive your Form 1098-T, the Internal Revenue Service (IRS) requires a complete mailing address on the tax form. HCC cannot produce an electronic or paper Form 1098-T if there is missing or incomplete address information, such as a street, state, or zip code.

• Box 1 (“Payments received for qualified tuition and related expenses”) of your 1098-T displays the net amount of payments posted to your account and applied to eligible charges during the tax year (January – December) that were required as a condition of your enrollment and attendance. To “qualify,” payments must relate to an academic period for which fees are due and payable during the tax year and for which instruction begins no later than March of the following tax year.
• Box 2 is blank because HCC reports “Payments received” instead. The IRS provides the option for schools to report either “Payments received” in Box 1, or “Amounts billed” in Box 2, but not both.
• Box 3 is blank because HCC has not changed its reporting method from a previous tax year, and continues to report “Payments received,” not “Amounts billed.”
• Box 4 (“Adjustments made for a prior year”) shows any refunds during the current year for payments of “qualified tuition and related expenses” reported on a 1098-T for a prior tax year. For example, if you paid Spring 2025 registration fees in December 2024, “qualified tuition” for that quarter would have been reported on your 1098-T for 2024. If you subsequently received a refund of Spring 2025 registration fees in January 2025, the amount refunded would be reported in Box 4 for tax year 2025. Refunds may be the result of changing from full-time to part-time study, nonresident to resident classification, or withdrawal.
• Box 5 (“Scholarships or grants”) reflects financial aid and scholarships made to the student during the tax year.
• Box 6 (“Adjustments to Scholarships or grants for a prior year”) shows an amount if “scholarships or grants” that were reported on a 1098-T for a prior year were subsequently reduced in the current tax year.
• Box 7 if checked, indicates that “payments received” in Box 1 include payments for terms that start in the first three months of 2025 (i.e. Winter or Spring).
• Box 8 if checked, indicates that you were considered to be “enrolled at least half-time” for one or more quarters during the tax year. At HCC, “at least half-time” means that you were enrolled in less than 12 credit hours for any semester.
• Box 9 if checked, indicates that you were enrolled in a graduate program for one or more quarters during the tax year. The University checks this box if you attended as a graduate student for any quarter of your enrollment during the tax year.
• Box 10 (“Ins. Contract reimb./refund”) is blank because HCC is not an insurer.
• Service Povider/Acct. No. This field contains the HCC student identification number.

Disclaimer: The information and resources provided on this webpage are intended solely for informational and educational purposes. They are not intended to be a substitute for professional tax advice, guidance, or services. We strongly encourage you to consult with your tax service provider or a qualified tax professional for advice tailored to your specific circumstances. Hinds Community College does not assume any responsibility or liability for any actions taken based on the information provided on this webpage. All information and assistance that HCC can provide is contained in this notice. Information concerning possible education tax benefits is available on the IRS website. Questions concerning eligibility should be directed to the IRS or your tax professional.