Payments received for qualified tuition and related expenses (QTRE) – total payments received by Brown University in the applicable calendar year from any source for qualified tuition and related expenses less any reimbursements or refunds made during the calendar year that relate to those payments received during the calendar year. Qualified tuition and related expenses include required tuition, fees, and course materials. Charges and fees for room, meals, insurance, medical expenses, transportation, and similar living/personal/family expenses are not considered qualified tuition and related expenses.

Box 1 reports amounts paid for QTRE during the calendar year (January to December), as opposed to the academic year. Please be advised that amounts paid do not represent amounts billed by the University during the calendar year. For example, tuition for the spring term is typically billed in November/December, so a student may have paid tuition for the spring before December 31, despite the term not beginning until January. The tuition paid for the spring in this case will be reported in Box 1 of the form issued for the calendar year when payment was made.

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Change in reporting method: Any changes to the IRS reporting method will be indicated in Box 3. NOTE: In 2018, there was a change in the IRS reporting method to begin reporting based on the payments received for qualified tuition and related expenses. Prior to 2018, the IRS reporting method was based on amounts billed for qualified tuition and related expenses.

Adjustments made for a prior year – The amount in this box reflects any reduction made for a prior year for qualified tuition and related expenses that were reported on a prior year 1098-T. See IRS Form 8863 or IRS Publication 970 for more information on reporting a reduction in your education credit or tuition and fees deduction.

Scholarships or grants – This box contains the sum of all scholarships or grants Brown University administered and processed to the student’s account during the calendar year.

Box 5 may be greater than box 1 if the amount of grants and scholarships posted to the student account is greater than the amount paid for qualified tuition and related expenses (QTRE) during the tax year. The amount shown in box 1 is limited to the total amount of QTRE charged in the calendar year. In some cases, the charges for the prior spring/winter terms may have posted in the prior tax year. To determine if this is taxable please refer to IRS Publication 970.

Adjustments to scholarships or grants for a prior year. An amount reported in Box 6 represents a reduction in scholarships or grants reported for a prior calendar year. The amount in Box 6 may affect any allowable education credit you claimed for a prior year. See IS Form 8863 for how to report these amounts or consult a tax expert to determine if you may need to recalculate your tax benefit for that prior year.

This box will be checked if the amount reported in Box 1 includes payments for an academic period beginning January – March of the following calendar year. 2019. For example, tuition paid in November or December 2020 for a Spring semester beginning in January 2021. See IRS Publication 970 for how to report these amounts.

A check in this box indicates that you have been enrolled at Brown University at least half-time during the tax reporting year of this 1098-T.

This box will be checked if you are a student enrolled in a program leading to a graduate or professional level degree.

This box is not applicable to Brown University; therefore, it will be blank.