University at Buffalo The State University of New York
Student studying in the library.

Tax Relief Act (1098-T) FAQ

When will I receive my 1098-T form?

A 1098-T form is automatically mailed to only those students with one of the following US citizenship status on university records: native, naturalized, or permanent resident. The statement will be mailed by January 31st of the following year to your permanent address on file. In addition, you may access and print your 1098-T online through ECSI, also available by January 31st.

Students without one of these three US citizenship statuses or students with a non-resident alien status will not have a 1098-T automatically generated but may request one. In order for you to receive a 1098-T, you must complete a modified W-9S form (PDF) and send it along with your request for a 1098T to the Office of Student Accounts. The deadline to request the current tax year’s 1098-T form is July 1st.

How can I access my 1098-T form online?

The University at Buffalo partners with Heartland ECSI to deliver the 1098-T statements. The Heartland 1098-T website is available 24/7 providing student information. It allows students to view and print their 1098-T tuition statement.

Navigate to heartland.ecsi.net, then:

  • The school identification page will be displayed. In the school name search box, type “University at Buffalo” and click submit.
  • The student Identification page will be displayed. Complete the fields for First Name, Last Name, SSN, and Zip Code.
  • Click the checkbox “I am not a robot,” then click “continue.”
  • Your personal 1098T page will be displayed. Click the (+) to expand the 1098-T Statement section to see your statement details as well as a link to a printer friendly version of your 1098T statement.
I received my 1098-T form last year, why haven’t I received one this year?

There are several reasons why you may not automatically receive a 1098-T form. These reasons include the following:

  • No IRS qualified charges that posted during the tax year
  • No financial aid or scholarships posted during the tax year
  • A missing or invalid US citizenship status in HUB
  • A non-US citizenship status in HUB

In order for you to receive a 1098-T, you must fill out a modified W-9S form (PDF) and send it along with your request for a 1098T to the Office of Student Accounts.

Why is Box 1 left blank on my 1098-T form?

The IRS gives institutions the option of choosing to report either Box 1 or Box 2. UB reports the IRS qualified charges that were assessed during the tax year in Box 2. We do not report Box 1. For billing statement information with your detailed charges and payments, log into MyUB, HUB Student Center, Finances section, click on Payment options.

I have received my 1098-T form and Box 2 and/or Box 5 are blank. Why is that?

You did not have any IRS qualified charges (Box 2) or financial aid and scholarships (Box 5) that posted during the tax year to report in that box.

How is Box 2 calculated on my 1098-T form?

In Box 2, we total the student’s IRS qualified charges that posted to the student account during the tax year. For more information on IRS qualified charges, please review the section titled qualified tuition and related expenses (page 3) on the Instructions for Forms – 1098-T page (PDF) from the IRS.

Why is Box 5 “Financial Aid” more than Box 2 “Billed Charges”?

Box 5 is a total of all financial aid, scholarships, grants and third party payments per IRS instructions (IRS does not include loans) that are posted to the student’s account during the tax year. A student’s financial aid is based on their total cost of attendance, which includes costs that may not be considered qualified by the IRS for the charges reported in Box 2. Also, for spring terms, the charges are typically posted in December before that term begins. Therefore, spring charges are reported in Box 2 in one tax year, and the financial aid does not post until the spring term actually begins in the following tax year. In summary, the spring term’s charges and financial aid are typically not reported on the same tax year’s 1098T form.

Please note: The university cannot provide you with tax advice or assistance related to the tax credits or how to claim the credit. For assistance, please contact a tax professional or refer to the IRS Publication 970 Tax benefits for Higher Education.

What is a W-9S form?

The IRS W-9S form is your certification that your tax ID number (SSN or ITIN) is correct. To comply with Section 6109 of the Internal Revenue Code, you are required to provide the information on the form to the university upon request.

If I don’t have a SSN or ITIN, can I still get a 1098-T form?

You cannot receive a 1098-T form if you do not have a SSN or ITIN.

  • To apply for an SSN, use FormSS-5 — Application for a Social Security Card — which you can get from your local Social Security Administration office or online. You may also get this form by calling 1-800-772-1213.
  • To apply for an ITIN because you are not eligible to get an SSN, use Form W-7 — Application for IRS Individual Taxpayer Identification Number — which you can get from the IRS website or by calling 1-800-TAX-FORM (1-800-829-3676).
Why do I need to submit a W-9S form if you already have my SSN?

The W-9S form is your certification that your Tax ID number is correct. The IRS can impose a penalty on the educational institution for reporting a 1098T with a missing or invalid tax ID number. The university may request that the student certify that their tax ID number is valid to prevent being penalized. You are required to provide this to the university upon request.

Where do I send the modified W-9S form?

In order for you to receive a 1098-T, you must fill out a modified W-9S form (PDF) and send it to the Office of the Registrar.

Last updated: August 29, 2017 1:24 pm EST