The university is not required to furnish a 1098-T for the following reasons:
- Students whose qualified tuition and related expenses are entirely waived or paid entirely with grants and scholarships.
- Students who take classes where no academic credit is offered, even if the student is otherwise enrolled in a degree program (e.g., non-credit course).
- Students who are non-resident aliens for income tax purposes (unless requested by the student).
- Students for whom UCO does not maintain a separate financial account information and whose qualified tuition and related expenses are covered by a formal billing arrangement between the college and either the student’s employer or a governmental entity, such as the Department of Veteran Affairs.
There are other reasons why an eligible student may not have received the 1098-T form:
- Tax Identification Number (TIN) or Social Security Number (SSN) is missing or invalid.
- Invalid or missing mailing address.
- High school or apprentice student.