Box 1. Payments Received for Qualified Tuition and Related Expenses
Enter the total amount of payments received for qualified tuition and related expenses from all sources during the calendar year. The amount reported is the total amount of payments received less any reimbursements or refunds made during the calendar year that relate to the payments received for qualified tuition and related expenses during the same calendar year. The amount reported is not reduced by scholarships and grants reported in box 5. Include in this box the receipt of a payment of past-due qualified tuition or related expenses from a previous calendar year, but only if the educational institution previously billed the student for such amount(s).
Box 2. Reserved
Box 3. Reserved
Box 4. Adjustments Made for a Prior Year
Payments received. Enter reimbursements or refunds of qualified tuition and related expenses made in 2019 that relate to payments received that were reported for any prior year after 2002.
Amounts billed. Enter any reductions in charges made for qualified tuition and related expenses made during the calendar year that relate to amounts billed that were reported for any prior year after 2002. These requirements also apply to an adjustment made in connection with a nonresident alien for which the educational institution filed and furnished a Form 1098-T for the prior year.
Box 5. Scholarships or Grants
Enter the total amount of any scholarships or grants that you administered and processed during the calendar year for the payment of the student’s costs of attendance. Scholarships and grants generally include all payments received from third parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Veterans Affairs, the Department of Defense, civic and religious organizations, and nonprofit entities. However, see Exceptions, earlier.
A scholarship or grant is administered and processed by you if you receive payment of an amount, whether by check, cash, electronic transfer, or other means, and such payment is designated as a grant or a scholarship by the payor, or the circumstances make it clear that the payment is a grant or scholarship. A Pell Grant is an example of a grant administered and processed by a college or university in all cases..
Box 6. Adjustments to Scholarships or Grants for a Prior Year
Enter the amount of any reduction to the amount of scholarships or grants that were reported for any prior year after 2002.
Box 7. Checkbox for Amounts for an Academic Period Beginning in January Through March of 2020
Check this box if any payments received for qualified tuition and related expenses reported for 2018 relate to an academic period that begins in January through March of 2020.
Box 8. Check if at Least Half-Time Student
Check this box if the student was at least a half-time student during any academic period that began in 2019. A half-time student is a student enrolled for at least half the full-time academic workload for the course of study the student is pursuing. Your institution’s standard for a half-time student work load must equal or exceed the standards established by the Department of Education under the Higher Education Act and set forth in 34 C.F.R. section 674.2(b).
Box 9. Check if a Graduate Student
Check this box if the student was a graduate student. The student is a graduate student if the student was enrolled in a program or programs leading to a graduate-level degree, graduate-level certificate, or other recognized graduate-level educational credential.
Box 10. Insurance Contract Reimbursements or Refunds
If you are an insurer, enter the total amount of reimbursements or refunds of qualified tuition and related expenses that you made to the student during 2019.