Tuition Statement (Form 1098-T)

Tuition Statement (Form 1098-T)

Form 1098-T is a tax form Maricopa Community Colleges files with the Internal Revenue Service (IRS) to report your qualified educational expenses for the tax year—such as tuition and fees—that can potentially earn you an education credit. We mail you a copy of the form about a month and a half after the current tax year ends.
 

Download Your 1098-T Form

Tuition Statement Frequently Asked Questions

A 1098-T form is generated for each student who has paid Qualified Tuition and Related Expenses in excess of grants and/or scholarships received during the calendar year. You or your parents/guardians can use the information on this form to see if you are eligible to claim an educational credit, such as the American Opportunity Credit or the Lifetime Learning Credit.

Yes, you can access your 1098-T online and download it by doing the following:

  1. Go to TRA Maximus Services.
  2. Log in if you have an account or click Register First Time TRA.Maximus.com users to create one.
  3. Follow the instructions to access and download your 1098-T form.

Qualified Tuition and Related Expenses are the amounts reported on Form 1098-T for tuition and fees required for enrollment. If required to be paid to the institution, books and supplies charges will also be reported on Form 1098-T. We do not report personal expenses or amounts spent on sports, games, or hobbies (unless part of a degree program) as they are not qualified expenses.

Below is an example of qualified expenses (and excluded expenses) and how they are reported.

Report in Box 1 Do Not Report in Box 1

Payments for tuition and fees required for enrollment, payments to the institution for book and supplies if required:

  • Tuition
  • Books, equipment, supplies (if required to be purchased from institution)
  • Courses or programs fees (e.g. lab, art, music)
  • Distance learning fees
  • Enrollment confirmation fees
  • Exam fees (for placement, testing out of credit courses, or if required for degree program)
  • Information and technology fees
  • Malpractice insurance (if required, no personal benefit provided)
  • Records fees
  • Student athletics fees (if required, no personal benefit provided)
  • Student life/ activity/ association fees
  • Other mandatory fees (no personal benefit provided)

The following payments are generally not mandatory for enrollment and/or cover personal expenses:

  • Tuition or other payments for courses related to sports, games, or hobbies (unless they count toward a degree)
  • Dining/ meal plan payments
  • Health or disability insurance fees (even if required; excluded by statute)
  • Housing payments
  • Late payment fees
  • Library fines
  • Loan processing fees
  • Orientation fees (portion that covers expenses for overnight stays)
  • Parking permits/ parking fines
  • Graduation fees/ transcript fee
  • Student health fees
  • Transportation fees (if providing individual benefit)

Report in Box 5 Do Not Report in Box 5

Payments from the following sources are generally gift aid intended to cover COA and are administered and processed by the colleges:

  • Corporation or employer under a third-party billing arrangement, including institutional Section 127 plans
  • DoD Tuition Assistance and other support for servicemembers and dependents
  • Federal Pell, SEOG, or other grant
  • Institutional scholarship/grant
  • Private nonprofit or other organization, if processed as scholarship/grant
  • Scholarship restricted to room and board
  • State grant, including vocation-rehabilitation
  • State or local school system payment for K-12 dual enrollment, if student account is maintained
  • Travel grant/prize/award related to educational pursuit for credit—covers COA
  • Veterans’ benefits (Chapter 31, Chapter 33 (Post-9/11 GI Bill), and Yellow Ribbon) -VA makes payment to institution

Payments from the following sources do not meet all of the necessary criteria (gift aid, COA, administered and processed):

  • AmeriCorps Education Award – earned income, not gift aid. AmeriCorps reports to student on 1099-MISC
  • Corporation or employer with no third-party billing arrangement (including corporate Section 127 plans)—not administered and processed by institution
  • Other college or university, with agreement to exchange students/tuition—student pays home university; exchange payment between universities
  • Private nonprofit organization, not processed as a scholarship/grant—not administered and processed by institution
  • Private or family trust—not gift aid, not administered and processed by institution
  • State Section 529 savings or prepaid plan distribution reported on Form 1099-Q
  • State or local school system payment for K-12 dual enrollment, if no student account—1098-T not required
  • Travel grant/prize/award not related to educational pursuit resulting in college credit—not for COA; may be reportable on Form 1099-MISC
  • Tuition waived by institution (under IRC Section 117(d))—should be subtracted from amount paid/billed per IRS Notice 2006-72; Q&A-8
  • Veterans’ benefits – Chapter 30 (Montgomery GI Bill)—VA makes payment to student

Please refer to IRS Publication 970 Tax Benefits for Education for detailed information on these credits.

It is up to each individual taxpayer to determine (1) their eligibility for the credits and (2) the calculation of the credits. Maricopa Community Colleges cannot provide you with tax advice or assistance regarding whether you are eligible to claim a tax credit or how to claim a tax credit. To determine your eligibility, review IRS Publication 970 Tax Benefits for Education or contact your personal tax advisor.

Receiving a 1098-T does not automatically indicate that you qualify for a credit. Maricopa Community Colleges is required to provide Form 1098-T to individuals whose payments were applied to Qualified Tuition and Related Expenses during the calendar year. To determine your eligibility for a credit, see IRS Publication 970 Tax Benefits for Education or contact your personal tax advisor.

The claiming of either credit is a voluntary election for those who may qualify. Please contact your tax advisor.

You may not need to attach the 1098-T form to your tax return. Please contact your tax advisor.

Taxpayers who are eligible for either The American Opportunity Credit or Lifetime Learning Credit will need to complete IRS Form 8863 Education Credits and attach it to IRS Form 1040 or 1040A.

You will not receive a refund solely for these tax credits; however, these credits may reduce your overall tax liability, which could result in a tax overpayment and refund. Please contact your tax advisor.

You may amend your return if you wish. Please contact your tax advisor.

No. Educational institutions are not required to submit Form 1098-T information to the IRS for non-resident aliens.

Students meeting any of the following criteria will not be mailed a 1098-T form:

  • Citizenship code is non-resident alien (we will mail you a copy upon request)
  • Enrolled exclusively in non-credit courses
  • Provided an incorrect or incomplete mailing address (please verify or update your mailing address in your Student Center)
  • Did not have payments applied to Qualified Tuition and Related Expenses during the calendar year
  • Eligible costs were fully offset by the receipt of grants, scholarships, or payments from third parties (such as an employer, organization, or agency)

Contact our Form 1098-T information line at 480 731-8700 or email 1098t@domail.maricopa.edu. Please include:

  • The spelling of your name
  • Your student ID number
  • Your telephone number
  • The college or colleges you attended during 2024
  • A thorough explanation of your question

Messages will be answered in the order received. Please keep in mind, we receive a high volume of calls and emails during January, February, March, and April and very much appreciate your patience.

Form 1098-T is not a bill. It is simply a report of payments applied to qualified tuition and related expenses during the calendar year. However, it is best to check your Student Center regularly to see if any new charges have been posted to your account.

The amount shown in Box 1 may represent an amount other than the amount actually paid in 2024. Under section 25A and the regulations thereunder, the taxpayer may claim an education tax credit only with respect to Qualified Tuition and Related Expenses actually paid during the calendar year. Maricopa Community Colleges is only required to report the amounts paid during the calendar year. It is up to the individual taxpayer to determine (1) whether those amounts were actually paid and (2) whether the amounts paid qualify for the tax credits.

Update your mailing address in your Student Center and then contact Student Financial Services at 480-731-8700 or at 1098t@domail.maricopa.edu.

If you have questions about the amounts stated on the Form 1098-T, contact the Student Financial Services Department at 480-731-8700 or 1098t@domail.maricopa.edu.

Please consult your tax preparer or the IRS for help in determining the amount of your credit. The IRS can be reached at www.irs.gov or 800-829-1040. You can use the IRS’s Interactive Tax Assistant tool to help determine your eligibility for educational credits and deductions, including the American Opportunity Credit, the Lifetime Learning Credit, and the tuition and fees deduction.

Contact our Form 1098-T information line at 480-731-8700 or email 1098t@domail.maricopa.edu. Please include:

  • The spelling of your name
  • Your student ID number
  • Your telephone number
  • The college or colleges you attended during 2024
  • A thorough explanation of your question

Messages will be answered in the order received. Please keep in mind, we receive a high volume of calls and emails during January, February, March, and April and very much appreciate your patience.

Your personal information was taken from your Student Center in January 2025. If you need to update your mailing address, log in to your Student Center and make the correction. If you need to correct your name or Social Security Number, please contact your campus Admissions and Records office. (See bottom of this page for contact info).

You will need to log in to Maricopa Community Colleges Electronic Forms (eForms) with your MEID and password and complete the Request for Student’s Taxpayer Indentation Number (Maricopa Substitute W-9S Form) and submit it electronically. You will need to upload and attach the appropriate documentation. Please note that your Social Security Card MUST be signed to be valid.

Duplicates of your Form 1098-T for the current tax year will be available approximately February 14 (prior years are available now). To request a duplicate copy of your Form 1098-T, log in to TRA Maximus Services and download it. If you have questions regarding how to download your form, please contact the TRA Maximus Services Help Desk at 833-604-9184 from 9 a.m.–5:30 p.m. (Central Standard Time) Monday through Friday. Please keep in mind TRA Maximus Services will not be able to update any of your information. If you need to update your mailing address, log in to your Student Center. To correct your name or Social Security Number, contact your campus Admissions and Records office.

Only one 1098-T form should be issued per student. If you have complete and accurate information on file with each campus you attended, the amounts for each of the colleges you attended should be reflected on the single form you receive.

 

Connect With Your College's Student Business Services Office

If you have questions about your tuition or paying it, your college’s Student Business Services will be more than happy to answer them.

Chandler-Gilbert
Community College

2626 E. Pecos Rd.

Chandler, AZ 85225

480-732-7312

Estrella Mountain
Community College

3000 N. Dysart Rd.

Avondale, AZ 85392

623-935-8888

GateWay
Community College

108 N. 40th St.

Phoenix, AZ 85034

602-286-8277

Glendale
Community College

6000 W. Olive Ave.

Glendale, AZ 85302

623-845-3589

Mesa
Community College

1833 W. Southern Ave.

Mesa, AZ 85202

480-461-7000

Paradise Valley
Community College

18401 N. 32nd St.

Phoenix, AZ 85032

602-787-7862

Phoenix
College

1202 W. Thomas Rd.

Phoenix, AZ 85013

602-285-7522

Rio Salado
College

2323 W. 14th St.

Tempe, AZ 85281

480-517-8330

Scottsdale
Community College

9000 E. Chaparral Rd.

Scottsdale, AZ 85256

480-423-6148

South Mountain
Community College

7050 S. 24th St.

Phoenix, AZ 85042

602-305-5627