Caution: Cornell can not act as an individual's tax adviser. This information is for general guidance ONLY.
Cornell does not issue a 1098-T form if financial aid equals or exceeds tuition charges, or if the student is enrolled in not-for-credit classes only.
A 1098-T form is a statement of tuition billed and scholarships/grants issued. The 1098-T form is used by taxpayers to claim educational tax credits, i.e., the American opportunity credit, the Hope credit*, or the Lifetime learning credit.
*The Hope credit can be claimed only if at least one eligible student is attending an eligible educational institution in Midwestern disaster areas in the states of Arkansas, Indiana, Iowa, Missouri, Nebraska, and Wisconsin.
Box 8 will not be checked if you did not complete six credit hours during an academic period and/or you were a graduate student in absentia.
Box 9 will not be checked if you were not enrolled in a graduate degree program, or you were enrolled during the calendar year first as an undergraduate student and then a graduate student.