A copy of the Form 1098-T issued to each student is also provided to the IRS. The form can be used to ASSIST taxpayers with claiming education tax credits or deductions, but is officially just proof that a student attended a qualifying higher education institution. The IRS does not expect the numbers on Form 1098-T to match the information reported on a tax return. Taxpayers should rely on their own records of actual payments made to educational institutions during calendar year 2022 and additional questions or concerns should be directed to their tax advisor and/or the IRS.
Prior to tax year 2018, the 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 now report in Box 1 the amount of QTRE you paid during the year.
Depending on your income (or your family’s income, if you are a dependent), whether you were considered full or half-time enrolled, and the amount of your qualified educational expenses for the year, you may be eligible for a federal education tax credit. (You can find detailed information about claiming education tax credits in IRS Publication 970, page 9.)
The dollar amounts reported on your Form 1098-T may assist you in completing IRS Form 8863 – the form used for calculating the education tax credits that a taxpayer may claim as part of your tax return.
Buffalo State 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.
You can review a sample of a 1098T and explanation of boxes here.
Online Access to 1098-T Form
Buffalo State University has partnered with Heartland ECSI to deliver the 1098-T statements. The Heartland 1098-T website is available 24/7 providing students access to their tax statements. It allows students to view and print their 1098-T tuition statement.
Go to heartland.ecsi.net, then:
The school identification page will be displayed. In the school name search box, type “Buffalo State University” (previously Buffalo State College) and click submit.
The student Identification page will be displayed. Complete the fields for First Name, Last Name, SSN, and Zip Code.
Click the checkbox “I am not a robot,” then click “continue.”
Your personal 1098T page will be displayed. Click the (+) to expand the 1098-T Statement section to see your statement details as well as a link to a printer friendly version of your 1098T statement.
Need help logging in to Heartland ECSI? Please call 866-428-1098, Monday – Friday, 7:30am – 8:00pm EST.
Frequently Asked Questions
Do higher education institutions have any information reporting requirements under section 6050S for emergency financial aid grants awarded to students under section 3504, 18004, or 18008 of the CARES Act?
No. The emergency financial aid grants are qualified disaster relief payments, as described in A1 above, and are not included in students' gross income. As noted in A2 above, students may not claim deductions or credits for these amounts. The reporting of these grants to the IRS on Forms 1098-T could result in the issuance of under reporter notices (Letters CP2000) to students and furnishing such Forms 1098-T to students could cause confusion. Thus, the IRS will not require that these grants be reported pursuant to section 6050S of the Internal Revenue Code on Form 1098-T.
Why is Box 1 omitted in prior years?
In previous tax years, educational institutions are given the option to report either payments received in Box 1 or total qualified tuition and expenses charges (billed) in Box 2. Buffalo State University had chosen to report charges, not payments received. Starting with tax year 2018, the university must report in Box 1.
Why does Box 5 "Financial Aid" more than Box 1 "Payments?
Box 5 is a total of all financial aid, scholarships, grants and third party payments per IRS instructions (IRS does not include loans) that are posted to the student's account during the tax year. A student's financial aid is based on their total cost of attendance, which incudes costs that may not be considered qualified by the IRS for the Payments reported in Box 1.
Why did I receive a 1098T?
IRS Form 1098-T contains information to assist the IRS and you in determining if you are eligible to claim educational related tax credits such as the American Opportunity Credit and Lifetime Learning Tax Credit. The Tax Relief Act of 1997 states that educational institutions are required to file informational returns with the IRS indicating a student's enrollment, and report either amounts billed, or payments received for qualified tuition and related expenses. The 1098-T the student receives in the mail is the information that was sent to the IRS by Buffalo State University. This form is an informational return for your personal records, and is not required to be submitted with your tax return.
Why didn't I receive a 1098-T?
There are several reasons why a 1098-T may not have been required to be generated or why you did not receive the form. These may include:
- no payments of IRS qualified charges posted during the tax year;
- no financial aid or scholarships posted during the tax year;
- if you are classified as a Non-Resident Alien, the University is not required to produce a 1098-T;
- if your 1098-T was sent to an old or incorrect address, you can update your current mailing address and access an electronic 1098-T copy in your Self Service Banner, via the portal.
How do I receive a copy of 1098-T?
Buffalo State University has partnered with ECSI, offering you the opportunity to receive your 1098-T Tuition Statement electronically this year. If you would like to receive your 1098-T form electronically, please give your consent by following the link provided below and following the step by step instructions. 1098-T’s will be provided by the end of January 2022. If electronic consent is not received by January 1, 2023, the 1098-T will be mailed to the current address on file.
If Buffalo State University was required to produce a form for you, it will be mailed out, or be made available electronically, by January 31st. The fastest way to receive a 1098-T is for students to log onto their Self Service Banner portal and access it electronically.
How do I file the 1098-T tax form with the IRS?
The University does not give tax advice on how to use the form. If you have such questions, please contact your tax preparer, tax adviser or the IRS. The IRS has published information about the 1098-T tax form available online.
Why is Box 2 “Amounts Billed” blank?
Beginning in 2018, the IRS has required that we report in Box 1 “Payments Received”. Prior to 2018, we reported on Box 2 “Amounts Billed”.
Does this Form establish “proof of payment” for an IRS audit?
No. The IRS requires colleges and universities to report total qualified tuition and related expenses (QTRE) “payments received” in Box 1. The amount in Box 1 is the result of complex calculations performed by our general ledger software and may not correspond to your actual payments to be reported on your tax return. For these reasons, students are required to maintain their own proof of payment records such as receipts, check copies and bank/credit card statements. You may print your statements by semester in Nelnet, which will detail dates payments were made by semester. Please contact your tax advisor or the IRS for more information.
The Box 1 amount is different from the amount that shows on my tuition statement and/or receipts.
Please refer to IRS Publication 970 page 2, which states: When figuring an education credit, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31. However, the amounts on Form 1098-T, [box 1], might be different than the amount you actually paid and are deemed to have paid. Therefore, the amount reported in box 1 is not used to validate or reconcile the amount reported on a taxpayer form. It is up to the taxpayer to determine using their records what in fact, they did pay in qualified expenses. Box 1 includes total qualified amounts paid. For purposes of 1098-T reporting, some fees, including dining and housing, are excluded from this amount. You will need to consult your tax advisor or the IRS to determine what expenses are reportable on your tax return.
How do I find the payments I made during 2022?
Students and authorized payers will need to review their payment history through Nelnet to calculate payments made in 2022 toward Qualified Tuition and Related Expenses (QTRE).
Are the payments listed in Box 1 the amount I will use on my tax return?
The amount provided in Box 1 serves as a resource to you when you complete your Form 1040. Consult your tax professional who can help you calculate the amount you will report.
Since I received Form 1098-T from the University, do I qualify for one of the education tax credits?
Not necessarily. Consult your tax preparer to determine your eligibility.
Buffalo State may bill a third-party on behalf of the student when a sponsoring agency (such as an employer, governmental agency, military agency, etc.) requires an invoice for payment. The process of third-party billing is initiated with an agreement between the student, sponsoring agency, and the University.
Both of the following requirements must be met for each covered semester:
- Students must complete the Third-Party Billing Authorization form and submit to the Student Accounts Office prior to the beginning of a covered semester.
- A letter of authorization from the Sponsor agency must be sent to the Student Accounts Office prior to the beginning of a covered semester.
Please send a letter of authorization or a financial guarantee to the Student Accounts office prior to the beginning of a covered semester. Failure to do so could result in late payment fees or registration holds for the student.
The letter of authorization must be sent on company letterhead and contain an authorized official’s signature. Other mandatory information that must be included in the letter:
- Sponsoring agency’s name and billing address
- Billing contact name, telephone number, and email address
- Student’s name and Banner ID
- Precise description of what is to be covered, i.e. tuition, mandatory fees, housing, etc.
All letters of authorization should be sent to:
SUNY Buffalo State
Student Accounts, MOOT 260
1300 Elmwood Avenue
Buffalo, NY 14222-1095
They can also be faxed to 716-878-4063 or emailed to stuaccts@buffalostate.edu
The letters of authorization are subject to review and approval by a third-party billing coordinator. Upon approval of the contract, the sponsored student’s account will be noted.
Please be advised that Buffalo State University is not responsible for any requirements between the sponsoring agency and the student. Therefore, payment authorization cannot be conditional, and must not be contingent upon the student’s grades or submittal of any forms/reports.
Payment is due within 30 days of invoice submittal. Failure to send payment within the allotted 30 day time period may result in late fees and registration holds. If the sponsoring agency will not pay the late fees, the student will be responsible for payment.
All payments must be made directly to the university, not to the student. Payment should be sent to the Student Accounts Office and made payable to SUNY Buffalo State. The student’s name and Banner ID must be included on the remittance.
Buffalo State may bill a third-party sponsor on behalf of the student as a courtesy. It is up to the student to complete the Third Party Authorization Form and ensure that all documentation from the sponsoring agency is received by Student Accounts prior to the beginning of a covered semester. Failure to submit your paperwork prior to the beginning of a covered semester may result in late fees or registration holds.
If charges are not paid in full or paid late by the sponsoring agency, it remains the student’s responsibility to pay all charges. Students are responsible to pay charges not covered by the sponsor by the billing due date. Please contact your sponsoring agency directly should you have any questions on exactly what they will cover (i.e. Mandatory fees, Parking Permits, Housing, Meal Plans, etc.)
The student’s account will be subject to late fees and holds if the balance is not paid by the due date.
Buffalo State is not responsible for any requirements between the sponsoring agency and the student. It is up to the student to submit any forms/grades to the agency that are required to maintain the sponsorship.
The Federal Family Educational Rights and Privacy Act (FERPA) limits the amount of information we can provide you, so we recommend that you keep the lines of communication open with your student.
Here's what you can do:
- Familiarize yourself with billing policies. Note that Electronic bills (eBills) are the exclusive billing method used by Buffalo State University. All billing notifications are sent to student's Buffalo State email accounts.
- Ask your student to make you an Authorized Payer, which allows parents/guardians to receive billing notifications, and view and pay the account.
- Learn about Tuition and Fees and compare Housing and Meal Plan rates.
- Review your student's bill together.
- Learn about payment options, including payment plans.
- Check out information on frequently asked questions.
- View Important Billing Dates.
Other Resources
- Contact the Financial Aid Office to learn about aid options and eligibility.
- Learn about the Family Educational Rights and Privacy Act (FERPA).
- Find information about 1098T forms.
If you have questions about the Student Accounts Office or billing and payments, please contact us:
Student Accounts Office
Moot Hall 260
Buffalo State University
1300 Elmwood Avenue
Buffalo, NY 14222
(716) 878-4121
Fax: (716) 878-4063
stuaccts@buffalostate.edu
Please include student name and Banner ID number with all correspondence.