Tuition Statements
Overview
The 1098-T Tuition Statement is used to help determine eligibility for educational tax credits on your federal income tax return.
Under the Taxpayer Relief Act of 1997, eligible students (or those claiming them as dependents) may qualify for:
- American Opportunity Credit
- Lifetime Learning Credit
Information from this form is also reported to the Internal Revenue Service (IRS).
Who Receives a 1098-T?
A 1098-T form is generated for students who:
- Provided a valid Social Security Number to the college
- Paid qualified charges between January 1 and December 31
Qualified vs. Unqualified Charges
Qualified Charges
- Tuition
- Mandatory fees
Unqualified Charges
- Courses related to sports, games, or hobbies (unless part of a degree program)
- Room and board
- Student activities and athletics
- Insurance
- Books and equipment
- Transportation and personal expenses
How to View Your 1098-T
For Tax Year 2022 and Later
To view your 1098-T Tuition Statement, sign in to your student account and follow the steps below.
- Select "Tax Forms"
- Click "View" to open your 1098-T
- Click "Save" to download a copy
- Select "Sign up" to receive forms electronically
For Tax Year 2021 and Earlier
NEMCC used Maximus to process tax forms.
- Visit: https://tra.maximus.com
- Create an account or log in to access your form
Why You May Not Receive a 1098-T
NEMCC will not issue a 1098-T if any of the following apply:
- Scholarships and/or grants exceed qualified tuition and fees
- You enrolled in non-credit courses only
- Tuition and fees were fully covered by scholarships
- Tuition was paid through a third-party billing arrangement, such as:
- Employer sponsorship
- Government agencies (e.g., VA, Department of Defense)
Didn’t Receive Your Form?
Your 1098-T may not have been received if:
- Your mailing address was incorrect or outdated
- You did not have qualifying expenses
Additional Information
For more details about education tax credits and IRS requirements, visit: