1098-T
Your 2023, and prior years’ 1098-T forms are available for download through the student billing page in iROAR.
How Clemson reports
The IRS requires schools to report the total payments received for qualified tuition and related expenses between January 1 and December 31 of the reporting year.
What are the qualified tuition and related expenses?
Qualified tuition and related expenses are tuition and fees billed to a student for enrollment or attendance at an eligible educational institution.
Examples of "qualified" expenses include:
- Academic Fee.
- Matriculation Fee.
- Activity Fee.
- Technology Fee.
- Software License Fee.
- Lab Fees.
- Program Course/Major Fee.
- Library Fee.
- Career Center Fee.
Examples of "non-qualified" expenses include:
- Health Fee.
- Housing Fee.
- Optional Fees (meal plan, Tiger Stripe, parking permit, etc.).
- Transit Fee.
- Campus Recreation Fee.
- Insurance.
- Uncollected departmental charges (i.e., parking citations, Redfern charges).
- Study abroad program fees.
Resources for parents/students
Please refer to IRS Publication 970 for information on the federal tax benefits that may be available. You can read more information about Form 1098-T online.
IRS FAQs are available about the CARES refunds to guide you regarding the American Opportunity Credit and Lifetime Learning Credit.
Additionally, there is a South Carolina Tax Credit that may be available. You can read more information under the Office of Student Financial Aid - Types of Aid. You should consult with your tax adviser about all educational benefits and credits.
Note: If you did not provide a SSN/TIN, Clemson University would be unable to report it on your 1098-T form. Please note that the IRS can impose a penalty on any individual required (but failed) to supply an SSN/TIN to Clemson.
Instructions on filing your 1098-T.
Clemson University is unable to provide you with individual tax advice, but should you have questions, you should seek the counsel of an informed tax preparer or adviser.
The Student Financial Services office may be reached at 864-656-5592 or by email at studentbillquestions@clemson.edu for assistance with explaining the fields on the 1098-T form.
