Montclair State University is required to furnish a 1098-T to all students who made a payment toward a qualified tuition and related expenses during the current tax year. The 1098-T form is provided to help students and parents determine eligibility for an American Opportunity Tax Credit or Lifetime Learning Credit.

The 1098-T is provided each year on or before January 31. The data reported on the 1098-T is based on the tax year (January – December), not the academic year. Prior to tax year 2018, Montclair State University 1098-Ts included a figure in Box 2 that represented the amounts billed during the calendar year for qualified tuition and related expenses (QTRE). Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, educational institutions are required to report in Box 1 the amount of payments received for QTRE from all sources (including scholarships, loans and other third-party payments) during the calendar year rather than amounts billed. Box 2 reporting of amounts billed is no longer applicable.

IRS Publication 970, Tax Benefits for Education, IRS Form 8863, Education Credits, Instructions for 1098T, Interactive Tax Assistant (ITA), Education Credits all provide details on claiming these tax credits. If you have further questions regarding the education tax credits, please consult a professional tax advisor to determine if you are eligible for any education-related tax incentives. The University cannot offer individual tax advice.

1098-T Delivery

Montclair State University has partnered with Heartland ECSI to provide you with your 1098-T Tax Form. The 1098-T Tax Form will be distributed on or before January 31. Students will be notified via their Montclair State email address when the 1098-T form is available for download. The notification from ECSI with have detailed instructions on how to access the statement online.

Please Note: All 1098-T’s are printed and disseminated by Heartland ECSI Student Tax Information (1098-T).

For example, a charge for Winter 2023 that is posted to your NEST in November 2022 would be included on your 2022 tax form if the payment is posted to your NEST account by December 31, 2022. However, if the payment is posted on or after January 1, 2023, it would be included on your 2023 form.

The Benefits to Receiving Electronic Notification

• Online delivery provides access to the form 1098-T earlier than the traditional mailing process.
• Online delivery eliminates the chance that the 1098-T will get lost, misdirected or delayed during delivery or misplaced once the student receives it.
• Signing up for online delivery is easy and secure.
• Students can receive their 1098-T form while traveling or away from their home address.

Do I Need to Create an Account to Retrieve My 1098-T?

We’ve provided step-by-step instructions for retrieving your 1098-T without an account. Retrieving Your 1098-T Without Creating an Account

How Can I Receive My 1098-T Tuition Statement Electronically?

• By agreeing to the terms of the Student Financial Responsibility Agreement, you have agreed to receive Form 1098-T electronically.
• If you did not consent to the Student Financial Responsibility Agreement, you can certify the receipt of your 1098-T form electronically.
• Click on the ECSI Electronic Consent Application.
• Follow the step-by-step instructions on the web form.
• Check the box and click submit.

1098-T FAQ’s

What Are Students Supposed To Do With the Form When They Receive Their 1098-T?

The dollar amounts reported on your Form 1098-T may assist you in completing IRS Form 8863 – the form used for calculating the education tax credits that a taxpayer may claim as part of your tax return. You can find detailed information about claiming education tax credits in the IRS Publication 970.

What Should I Do If There is an Error With the Reported Amounts Shown?

Beginning with the tax year 2018 form, your 1098-T form will report qualified tuition and related expenses paid in Box 1 for the calendar/tax year. Amounts paid are reported on your 1098-T form based on the date the payment is posted to your account, regardless of the date or term the charge is posted.

For example, a charge for Winter 2023 that is posted to your NEST in November 20, 2022 would be included on your 2022 tax form if the payment is posted to your NEST account by December 31, 2022. However, if the payment is posted on or after January 1, 2023, it would be included on your 2023 form.

If you believe there is an error with the amount(s) reported on your form, please verify by reviewing your NEST statement as well as your bank records. Please also review the IRS Publication 970 to ensure that the payment in question qualifies as a QTRE expense. After reviewing the IRS Publication 970, if you feel there is an error, please contact the Student Accounts Office at redhawkcentral@montclair.edu.

Who Receives a 1098-T Form? Do I Need to Provide a SSN or ITIN Number?

Students who are U.S. citizens OR permanent residents and whose enrollment credits are leading to a post-secondary degree are eligible to receive a completed 1098-T form from Montclair State University. Per state, federal and IRS guidelines, Montclair State University will request that all students provide their Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) for reporting purposes. Having an accurate SSN or ITIN on tax forms supports the tax deduction that a student or family may claim for qualified educational expenses on both federal and state income tax returns. Failure to provide Montclair State University with an SSN may result in being fined by the IRS in accordance with Revenue Code Section 6723. The last day to submit an SSN/ITIN correction is Friday, March 1.

What are Qualified and Unqualified Expenses?

Qualified:

• Tuition
• General fee
• Technology fee
• Program fees
• Lab fees
• Online Course fees

Unqualified:

• Housing
• Dining
• Bookstore purchases
• Late fees
• Student Health Insurance
• Health Care Assessment fees
• Telephone Service fees

Amounts reported as payments include personal payments, loans, and scholarships/grants received during the calendar year for QTRE less any refunds issued due to over-payments on the account. Total payments reported in Box 1 cannot exceed the amount of applicable QTRE.

What If the SSN on My Tax Form Is Incorrect?

1. Notify the Registrar’s Office at Montclair State University.
   • To correct your SSN on your tax form with the University, you must complete the Request for Change of Name and/or Student ID Number and submit to the Registrar’s Office at Montclair State University. The last day to submit an SSN/ITIN correction is Friday, March 1.
2. Notify ECSI. You must inform ECSI as well by completing the W-9S Form. Please include your School Code (WT) and School name on the top of the form to help expedite your request. Please note that your SSN cannot be corrected without a W-9S form on file.
   • After completing the form, you can submit it to ECSI using the following methods:
     • Fax the form to: 866-291-5384
     • Mail the form to:
       ECSI/Montclair State University
       181 Montour Run Road,
       Coraopolis, PA 15108

I am a student who received emergency financial aid funding for unexpected expenses, unmet financial need, and or expenses related to the disruption of campus operations on account of the COVID-19 pandemic. Is this grant includible in my gross income?

No, emergency financial aid grants under this emergency act for unexpected expenses, unmet financial need, or expenses related to the COVID-19 pandemic are qualified disaster relief payments under section 139 of the Internal Revenue Code. The most recent FAQs, indicate that higher education institutions must report total Qualified Tuition and Related Expenses (QTRE), paid with HEERF grant funds, in Box 1 of Form 1098-T. Higher education institutions do not need to separately identify the portion of QTRE paid with HEERF grants anywhere else on Form 1098-T, and they do not need to report the grants themselves in Box 5 of Form 1098-T. This is the case regardless of whether the higher education institution paid the emergency financial aid grants to a student, who then used grant money to pay for QTRE, or applied grant money directly to a QTRE on a student’s account.

I received an emergency financial aid grant and used some of it to pay for course materials that are now required for online learning because my college or university campus is closed. Can I claim a tuition and fees deduction for the cost of these materials, or treat the cost of these materials as a qualifying education expense for purposes of claiming the American Opportunity Credit or the Lifetime Learning Credit?

No. Because the emergency financial aid grant is not includible in your gross income, you cannot claim any deduction or credit for expenses paid with the grant including the tuition and fees deduction, the American Opportunity Credit, or the Lifetime Learning Credit. See section 139(h) of the Internal Revenue Code.

Emergency financial aid grants are for unexpected expenses, unmet financial need, or expenses related to the disruption of campus operations on account of the COVID-19 pandemic, are qualified as disaster relief payments under section 139 of the Internal Revenue Code. This grant is not included in Box 5.

Why Did I Not Receive a 1098T?

• Eligible educational institutions are required by the IRS to prepare Form 1098-T for most students who paid for “qualified educational expenses” in the preceding year. Consistent with IRS Regulations, Montclair State University is not required to provide Form 1098-T to a student in the following instances:
• Students whose qualified tuition and related expenses posting in the reporting year were entirely waived or paid entirely with scholarships posting in the reporting year (noting that payments for the Spring semester frequently post in the previous reporting year, and are thus reflected in the prior year’s Form 1098-T)
• Courses for which no academic credit is offered or earned, even if the student is otherwise enrolled in a degree program
• Students whose qualified tuition and related expenses posting in the reporting year were entirely waived or paid entirely with scholarships or grant postings in the reporting year (noting that payments for the Spring semester frequently post in the previous reporting year)
• If you fall under one of these exceptions, you will not receive a Form 1098-T from the University.
• For more information about US Education Tax Credits, visit: 1098T FAQ.

Please be advised, Montclair State University cannot determine if you are eligible for educational tax credits, nor identify the amount of the credit for which you may qualify. Please consult your tax professional for assistance. IRS Publication 970, Tax Benefits for Education, IRS Form 8863, Education Credits, Instructions for 1098T, Interactive Tax Assistant (ITA), Q & A Emergency grants, Education Credits  all provide details on claiming these tax credits.

Questions?

• Call Heartland ECSI at 1-866-428-1098 with questions about your 1098-T tax document. Customer Advocates are available Monday to Friday, 7:30 a.m. – 8 p.m. Eastern Time.
• Live chat with an Heartland ECSI  customer service advocate! Monday to Friday, 7:30 a.m. – 8 p.m., or Saturday, 8:30 a.m. – 5 p.m..
• For FAQs and helpful resources, visit the Montclair State 1098T webpage.