2002 Form 1098-T: 
Tuition Payments Statement

All students who attended The University of Texas at Brownsville during the 2002 calendar year will receive this form. Forms will be mailed by the end of January 2003. This form will help to determine whether you, or the person who may claim you as a dependent, may claim an income tax credit for the new Hope Scholarship or Lifetime Learning credits. Please read this page carefully as it explains the information reported on the form.

 Place mouse over any of the sections below for explanation. 

Form 1098-T
The provisions of the The Tax Relief Act of 1997 require all eligible educational institutions to file informational returns with the IRS.  Each eligible institution must also provide all students for whom an information return is filed, with a similar statement known as a 1098-T form.  The 1098-T form contains the same information that is provided to the IRS.

1. Payments received for qualified tuition and related expenses
For tax year 2002 and beyond, the IRS has given educational institutions the option of reporting either tuition/fee charges or tuition/fees payments. The University of Texas at Brownsville has elected to report student tuition/fee charges, therefore, tuition payments will not be reported and Box 1 will remain blank.

2. Amount billed for qualified tuition and related expenses
Shows the total amounts billed for qualified tuition and related expenses from 1/1/2002 to 12/31/2002 less any related reductions in charges.

3. Adjustments made for a prior year
Shows any adjustment made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. This amount may reduce any allowable education credit you may claim for the prior year. See Form 8863 or Pub. 970 for more information. 

4. Scholarships or grants
Shows the total of all scholarships or grants administered and processed by the University of Texas at Brownsville. The amount of scholarships or grants for this calendar year may reduce the amount of any allowable tuition and fees deduction or the education credit you may claim for the year.

5. Adjustments to scholarships or grants for a prior year
Shows adjustments to scholarships or grants for a prior year. This amount may affect the amount of any allowable education credit you may claim for the prior year. 

6. Check this box if the amount in box 1 or 2 includes amounts for an academic period beginning January 2003
If this box is checked, the amount in box 1 or 2 includes amounts for an academic period beginning January-March 2003. See Pub. 970 for how to report these amounts. 

7. Reimbursements or refunds of qualified tuition and related expenses from from insurance contract
This box is left blank. 

8. Check if at least half-time student
Shows whether you are considered to be carrying at least one-half the normal full-time work load for your course of study at the University of Texas at Brownsville. If you are at least a half-time student for at least one academic period that begins during the year, you meet one of the requirements for the Hope credit. You do not have to meet the workload requirements to qualify for the tuition and fees deduction or the lifetime learning credit. 

9. Check if a graduate student
Shows whether you are considered to be enrolled in a program leading to graduate degree, graduate level certificate, or other recognized graduate-level educational credential. If you are enrolled in a graduate program, you are not eligible for the Hope credit, but you may qualify for the tuition and fees deduction or the lifetime learning credit. 

A. Filer's Name
Name, address and telephone number for the University of Texas at Brownsville.

B. Filer's Federal Identification Number
Taxpayer identification number (TIN) for the University of Texas at Brownsville.

C. Student Social Security Number 

D. Student's Name and Address
Your 1098-T is mailed to the permanent address as maintained by you on the Student Information System. Changes to your address can be updated at the Enrollment Office.

GLOSSARY OF TERMS:

Qualified tuition and related expenses - are tuitions and fees a student must pay to be enrolled at or attend an eligible educational institution. The following are not qualified tuition and related expenses. 1. Amounts paid for any course or other education involving sports, games, or hobbies unless the course or other education is part of the student's degree program or is taken to acquire or improve job skills. 2. Charges and fees for room, insurance, transportation, and similar personal, living, or family expenses.

Half-Time Student - 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 as determined by the standards of the institution.

Graduate Student - A graduate student enrolled in a program or programs leading to a graduate-level degree, graduate-level certificate, or other recognized graduate-level educational credential.

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