SKIP TO PAGE CONTENT
IRS Form 1098-T: Tuition Statement


What is the 1098-T?

Form 1098-T, Tuition Statement, is an Internal Revenue Service (IRS) tax form filed by eligible educational institutions to report qualified tuition and fees payments received during the calendar year (January 1st to December 31st). Eligible educational institutions must provide this form to any student who paid “qualified educational expenses” in the preceding tax year.

Overview

Information on this tax form is to assist you in claiming an educational tax credit on your federal income tax return. The Taxpayer Relief Act of 1997 allows students (or taxpayers claiming students as dependents) to claim certain qualified tuition and fee payments as a Lifetime Learning Credit or the American Opportunity Credit.

IRS Tax Form 1098-T is generated for students who:

  • Provided the College with a valid social security number
  • Paid tuition and fees during the calendar year (January 1st to December 31st)

The information on this tax form is furnished to the Internal Revenue Service.

To view your 1098-T

Northeast has partnered with Maximus to provide 1098-T's to students online. 

Create an account or login at https://tra.maximus.com to retrieve your 1098-T. 

Why did I not receive a 1098-T?

NEMCC will not issue a 1098-T if any of the following conditions are met:

  • Your scholarships and/or grants exceed your qualified tuition and related expenses for the calendar year. This only applies to grants that NEMCC administers or processes.
  • You were taking courses for which no academic credit is offered, even if you are otherwise enrolled in a degree program
  • Your qualified tuition and related expenses are entirely waived or paid entirely with scholarships.
  • Your qualified tuition and related expenses are covered by a formal billing arrangement between an institutions and the student’s employer or a governmental entity such as the Department of Veterans Affairs or the Department of Defense.