Tax Information
W9-S Frequently Asked Questions
What is the W9S form and why did I receive it?
The W9S form is a document that is completed by students to provide the University with their Social Security Number or Individual Taxpayer Identification Number, their permanent mailing address, and if applicable, a signature certifying that the student loans received for the tax year are being used for the sole purpose of paying higher education expenses. Without the above information your 1098-T cannot be generated, and you will be unable to claim your education expenses and payments on your taxes. If you received this form to your student email that means that your account is missing necessary information required to create your 1098-T (your SSN or ITIN, or valid permanent mailing address). The University sends notices in November, December and January of each year.
I did not take out student loans this year. Do I still need to complete this form?
Yes; this form is required to receive your 1098-T which includes out of pocket payments in addition to student loans. Without the 1098-T form you will be unable to claim the payments made to the University for the tax year.
I am an international student and I do not have a Social Security Number. How can I complete the W9S form so that I can receive my 1098-T?
If you do not have a SSN and plan on filing US taxes, you must request an Individual Taxpayer Identification Number (ITIN). For more information on requesting an ITIN, please contact the Office of International Students at 734-487-3116, or email [email protected]. Their office is located in room 240 in the Student Center.
I do not have a Social Security Number or Individual Taxpayer Identification Number. Can I still submit the W9S form?
We are unable to process a W9S form without a SSN or ITIN, because it is required by the IRS to generate your 1098-T.
I missed the deadline to submit my W9S form. Can I still receive my 1098-T?
You may submit their W9S form past the deadline, however there is a $50 processing fee that will be charged to your student account. The University sends the 1098-T file to the IRS in the beginning of January. If your W9S form is submitted late, your 1098-T will need to be submitted to the IRS separately, for an additional cost. The processing fee is required if you would like to receive your 1098-T.
I live on campus during the school year. Can I list my dorm address on the W9S form?
We cannot accept a W9S form with your campus address listed on it, because dorms are considered temporary housing. You must provide a permanent mailing address because your confidential tax information may be sent to the address listed on the form.
Do I need to list my student ID number on the W9S?
Your E-ID number must be included in the top right hand corner of the W9S form. If it is not listed you may be asked to resubmit the form which could delay your 1098-T processing time.
Changes to the 1098T process - 2018
In previous years, your 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 will report in Box 1 the amount of QTRE you paid during the year.
Your IRS Form 1098-T, tuition statement is mailed out each year in January. The document may also be printed from your my.emich account. Be aware that EMU processes the 1098-T based on the calendar year (January–December). For tax-related questions, please contact your tax advisor.
Please note that the 1098-T form serves to alert you that you may be eligible for federal income tax education credits. It should not be considered as tax opinion or advice. While it is a good starting point, the 1098-T, as designed and regulated by the IRS, does not contain all of the information needed to claim a tax credit. There is no IRS requirement that you must claim the tuition and fees deduction or an education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.
Print Your 1098-T
To print your 1098-T, follow these steps:
- Log into my.emich.
- Click on the "Student" tab
- At the main menu, select "Student Services and Financial Aid" and then "Student Records"
- Click on "Select Tax Year," select the desired year and click "Submit"
- Select "Tax Notification" and view your 1098-T.
Sample 1098-T
A sample Form 1098-T is shown below. For additional information and filing instructions, visit the IRS's Form 1098-T, Tuition Statement [PDF].
Explanation of Form 1098-T
Box 1 - Payments Received for Qualified Tuition and Related Expenses
Shows the total payments received by an eligible educational institution in 2018 from any source for qualified tuition and related expenses less any reimbursements or refunds made during 2018 that relate to those payments received during 2018.
Box 2 - Amounts Billed for Qualified Tuition and Related Expenses
Reserved.
Box 3 - Indicates if EMU changed its reporting method for the previous year.
Shows whether your educational institution changed its reporting method for 2018. It has changed its method of reporting if the method (payments received) used for 2018 is different than the reporting method (amounts billed) for 2017. You should be aware of this change in figuring your education credits.
Box 4 - Adjustments made for a Prior Year
Shows any adjustment made for the previous calendar year.
Box 5 - Scholarships or Grants
Shows the total of all scholarships or grants administered and processed by the eligible educational institution. The amount of scholarships or grants for the calendar year (including those not reported by the institution) may reduce the amount of the education credit you claim for the year.
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 that you claimed for the prior year. You may have to file an amended income tax return (Form 1040X) for the prior year.
Box 7 - Checked if the Amounts in Box 1 or 2 include Amounts for an Academic Period Beginning January - March
This box will be check if you are enrolled in courses beginning in January through March of the next calendar year.
Box 8 - Checked if at least Half-Time Student
This box will be checked if you are an undergraduate and enrolled at least half-time in the fall and winter semesters.
Box 9 - Checked if a Graduate Student
This box will be checked if you are a graduate student (enrolled in a program leading to a graduate degree or graduate-level certificate).
Box 10 - Insurance Contract Reimbursements/Refunds
Shows the total amount of reimbursements/refunds of qualified tuition and related expenses made by an insurer.
NOTE: All boxes do not need to be populated — Only the information on the front of the 1098-T is reported to the government; the information on the back is not reported and is for your information only. The dates listed on the back of the 1098-T reflect the date the semester begins.
Frequently Asked Questions
For more information, visit our Form 1098-T Frequently Asked Questions page.