1098-T Tax Information

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College of Western Idaho is required to provide each student who is a U.S. person an annual 1098-T Tuition Statement for tax purposes. The 1098-T form is used to determine any credits or deductions the student may be able to claim based on qualified tuition and related educational expenses. The College processes 1098-T forms in accordance with Internal Revenue Service (IRS) regulations.

Form Information

Box 1

Payment Received for Qualified Tuition and Expenses

Shows the total payments received by CWI in the calendar year from any source for qualified tuition and related expenses less any reimbursements or refunds made related to received payments. 

Box 4

Adjustments Made for a Prior Year

Shows any adjustment made by CWI for a prior year for qualified tuition and related expenses reported on a prior year's 1098-T. 

Box 5

Scholarships or Grants

Shows the total of all scholarships or grants administered and processed by CWI. 

Box 6

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 tuition and fees deduction or education credit you may have claimed for the prior year. 

Box 7

This box will be checked if the amount in Box 1 includes amounts for an academic period beginning January through March of the next calendar year. 

Box 8

This box will be checked if you are at least a half-time student at CWI. 

  • IRS Treasury Regulations

    To comply with federal laws, CWI is required to ask for your Social Security number (SSN) or individual taxpayer identification number (ITIN) to report Hope Scholarship/Life Time tax credit, to administer state/federal financial aid, to verify enrollment, degree and academic transcript records, and to conduct institutional research.

    If you do not submit your SSN/ITIN, you will not be denied access to the College; however, you may be subject to civil penalties (refer to IRS Treasury Regulation 1.6050S-1(e)(4) for more information). Pursuant to state law and federal law (Family Educational Rights and Privacy Act), the College will protect your SSN/ITIN from unauthorized use and/or disclosure.