Tax Credits for Higher Education

The University of Arkansas' sole responsibility regarding the American Opportunity Credit and Lifetime Learning tax credits is to furnish Form 1098-T to students incurring tuition and related expenses. It is not responsible for, and is prohibited by law, from giving tax advice. Taxpayers should contact their tax advisor or the Internal Revenue Service for guidance.

2018 1098-T Changes

In previous years, your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we billed to your student account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, we will report in Box 1 the amount of QTRE you paid during the year. The University of Arkansas is closed December 22, 2018 to January 2, 2019; all payments received by mail during this time will be processed on January 2, 2019 and included on the 2019 1098-T form. Payments that are mailed and received prior to December 22, 2018 will be included on the 2018 1098-T form.

American Opportunity Credit Scholarship

IRS Publication 970 (PDF), Tax Benefits for Education.

Lifetime Learning Credit

IRS Publication 970 (PDF), Tax Benefits for Education.

IRS Form 1098-T (Tuition Payments Statement)

IRS Form 1098-T is a tuition payments statement that will assist taxpayers in calculating any education tax credit that they may be eligible for under the Lifetime Learning tax credits. If eligible, this form will be used to complete IRS Form 8863, which attaches to the taxpayers return.

The 1098-T contains the filer's (University of Arkansas at Fayetteville) address, Federal Tax ID number and contact information, along with the student's name, address, social security number, and enrollment status. More importantly, the 1098-T contains the amount you paid toward qualified tuition and related expenses to the University during the calendar year. It also displays the amount of any scholarships or grants received by the student during the calendar year.

Qualified tuition and related expenses are defined by the IRS as "tuition and fees required for enrollment or attendance." In general, not all charges incurred during a calendar year will meet IRS requirements--which is why the figure in Box 1 will probably not match total amount you paid for the calendar year. Some University charges that the IRS considers non-qualified are listed in the table below, along with a contact number for questions about the amounts listed on the 1098-T.

To get a copy of your current 1098-T, log into your Student Homepage on UAConnect and click on the Treasurer’s Office tile. Select the Account Inquiry link in the left-hand menu and click Summary. The 1098-T statements are available on the second tab, Account Services.

1098-T FAQS

Non-Qualified Expenses

Why did I receive this form? Treasurer's Office 479-575-5651
As an eligible educational institution, the University is required by law to provide Form 1098-T to students who were enrolled in courses at the University during the calendar year. It is used in calculating any education tax credit that you may be eligible for under the Lifetime Learning Credit.
Where can I find my payment history?
Payment history is available through the Treasurer's Office tile on the UAConnect Student Homepage. In the left hand menu click the Account Inquiry link and the Summary link, then select the first tab, Account Inquiry, and click on Payments to view your detailed payment history.
What should I do with this form?
If you are listed as a dependent on another taxpayer's return, your 1098-T should be given to the taxpayer. If no one else claims you as a dependent, you should give the form to your tax preparer.
I do my own taxes and don't have a tax preparer. How much can I claim on my taxes?
The University cannot provide tax advice. Whether you are able to take advantage of these tax credits depends upon your individual status and circumstances--which are known only to you. Contact the Internal Revenue Service at 1-800-829-1040 for guidance.
Should I attach the IRS Form 1098-T to my tax return when I mail it?
No. The information provided on your IRS 1098-T form is used to complete IRS Form 8863. Form 8863 is attached to your tax return.
I never received a 1098-T. How do I get one?
To get a copy of your current 1098-T, log into your Student Homepage on UAConnect and click on the Treasurer’s Office tile. Select the Account Inquiry link in the left-hand menu and click Summary. The 1098-T statements are available on the second tab, Account Services.
What information did the University send to the IRS?
Beginning in 2003, eligible educational institutions are required to provide the IRS with the same information that is reported on your 1098-T.
  • Audio Tapes
  • Bookstore Charge
  • Computer Rental Fee
  • Credit by Examination Charge
  • DPS Fines/Moving Violations
  • Examination Fees
  • Financial Aid Reduction
  • Graduate Reapplication Fee
  • Graduation Fee
  • Health Center Charges
  • Health Fee
  • Housing Charges
  • Installment Plan Charge
  • International Health Insurance
  • Intramural Forfeit Fee
  • Late Payment Fee
  • Law Library Books Charge
  • Library Books Charge
  • Library Fines Charge
  • NRA Scholarship Tax
  • Parking Ticket
  • Refund Checks Issued
  • Return Check Fine Charge
  • Rush Fees
  • Textbook Rental
  • Transit Fee
  • University Withdrawal Fee
  • Video Tape Rental Fee
  • Workbook Purchases

Additional Links...

IRS Site
IRS Forms, Instructions & Publications
Tax Information for Students

Important Deadlines
Deadline Spring  2019
Financial Adj for Dropped Classes See New Policy
Financial Adj for Withdrawal See New Policy
Payment Deadline (no payment plan) Jan 18
Financial Aid/Scholarship Disbursement Begins Jan 07
Payment Plan Last Installment Apr 18

Treasurer's Office

Operating Hours

  • Monday-Friday 8:00am-5:00pm