Important Tax Information for Students
The Taxpayer Relief Act of 1997 allows a tax credit to be claimed for out-of-pocket payments made to eligible higher education institutions during the tax year for tuition and certain fees. The Internal Revenue Service (IRS) requires that we provide a 1098-T statement to you for your use in completing IRS Form 8863.
Online 1098-T Notification - Tax Year 2015
The Bursar's Office will be providing the student with the option to receive their 1098-T forms online exclusively through RaiderNet beginning Janaury 26. If you have not opted out of a paper form, the forms will be mailed by Janaury 29th.
Based on IRS reporting rules, the Tennessee Board of Regents (TBR) higher education institutions chose to report amounts billed in the calendar year for qualified tuition and related expenses (adjusted by discounts, waivers and nontaxable graduate assistantships) in BOX 2 of the 1098-T form. The amounts reported to the student and IRS for tax year 2015 will be the amount of qualified tuition and related expenses charged (not paid) from January 1, 2015 until December 31, 2015. This amount may not include Spring 2015 and it may include Spring 2016 depending on when you registered and when the tuition was charged.
The parent, guardian, or student will be responsible for reporting to the IRS amounts actually PAID out-of-pocket or with borrowed funds during the 2015 tax year for qualified tuition and related expenses. The amounts reflected on the 1098-T form are only the qualified tuition and related expenses charged to your student account during the 2015 tax year. This is not necessarily the amount which was paid in the tax year. You must calculate what was actually paid in the tax year 2015 towards those charges. Please do not use the amounts on the 1098T when calculating what was paid in the tax year. You may view your charges, grants, scholarships and payments through your RaiderNet account (see instructions below).
Online "Opt-in" 1098-T Process
In an effort to be more environmentally conscious, the Bursar's Office is now providing students with the option to receive their 1098-T tax form online via RaiderNet instead of by postal mail. This initiative is an effort undertaken by the Bursar's Office to reduce the amount of paper and other materials used in furnishing over 35,000 1098-T forms per year. MTSU is required by the Internal Revenue Service (IRS) to provide these forms each tax year.
If you wish to opt-out of receiving a paper copy through the mail, please follow the instructions below.
- Go to www.mtsu.edu
- Log into PipelineMT
- Click on the “RaiderNet Tab”
- Click on the “Student Tab”
- Select “Student Accounts” Option
- Select “1098-T Authorization” Option
- Read the information and select the option to “Consent”
- Click on “Continue” to complete the process
How can I receive a paper copy of my 1098-T tax form?
Any student who would like to receive a paper copy of their 1098-T tax form from the Bursar's Office should contact a representative via email at email@example.com. You can also make the request in person by visiting our office in in the Student Services and Admissions Center, room 290. Our Office hours are 8 am - 4:30 PM Monday through Friday. Keep in mind that a request for a paper copy does not rescind your consent to receive it online through RaiderNet.
How do I withdraw my consent to receive my 1098-T tax form on RaiderNet?
A student may withdraw their consent to receive their 1098-T tax form online at anytime during the year. All requests should be made in writing by email or postal mail. The contents of the request should include the student's name, M Number, and the reason for withdrawing their consent. Emails should be sent to firstname.lastname@example.org. Forms are available in the Bursar's Office for students who want to rescind their consent on site.
What are the reasons why the Bursar's Office would stop furnishing my 1098-T electronically?
The Bursar's Office will cease to furnish an online 1098-T tax form if a student meets one or both of the criteria list below. Any student who falls into one of these categories will have their 1098-T sent by postal mail.
- The statements will always be available electronically unless there are no qualified
charges, grants and scholarships or prior year adjustments to report.
- You are a non-resident alien that has not provided MTSU with a valid Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).
What if I do not provide you with a valid Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN)? Failure to provide your correct identifying number could result in a penalty imposed on you from the IRS for each incorrect document (due to missing SSN/ITIN). To provide your identifying number, please complete the MTSU Substitute W-9S form which is located here and return the completed for to:
MTSU Business Office
290 Student Services and Admissions Center
1301 E. Main Street
Murfreesboro, TN 37132
How do I update my personal information that is used on my 1098-T tax form?
Students can update their personal information on RaiderNet under the "Personal Information" tab.
What are the system requirements to view my 1098-T tax form on RaiderNet?
Any current student or graduate of MTSU can access their online 1098-T tax form through RaiderNet. System requirements are the student's username and password to PipelineMT. PipelineMT can be accessed from any computer connected to the Internet. Various web browsers, including Internet Explorer, Safari, and Firefox, can be used to visit the PipelineMT web page.
The following are considered MTSU's qualified charges:
- Tuition - Undergraduate
- Tuition - Graduate Summer Tuition
- Out-Of-State Tuition
- TN eCampus UG Tuition
- TN eCampus Graduate Tuition
- TN eCampus Online Course Fee
- TN eCampus Out-of-State Tuition
- Program Services Fee
- ABAS - Materials Fees
- ABAS Course Fee
- Art Materials Fee
- Biology - Materials Fee
- Book Fee
- Chemistry - Materials Fee
- College of Business-Course Fee
- College of Education course Fee
- Concrete Mgt-Certification Fee
- Concrete Ind Mgt Materials Fee
- Distance Education Fee
- Geosciences Field Trip Fee
- Geosciences Materials Fee
- Music Fees Private Instruction
- Nursing Testing Fee
- Nursing Course Fee
NOTE: Dorm rent, fraternity rent and meal plans are not considered as qualified education expenses.
- According to IRS Publication 970, qualified tuition and related expenses must be adjusted
by tax-free educational assistance. This includes:
- The tax-free part of scholarships and fellowships (including Lottery)
- Pell grants
- Employer-provided educational assistance
- Veterans' educational assistance
- Any other nontaxable (tax-free) payments (other than gifts or inheritances) received
as educational assistance
To view your electronic 1098-T Tax form:
- Log in to PipelineMT
- Click on RaiderNet, then on the Student tab
- Select Student Account
- Select 1098T Tax Notification
- Enter Tax year then Submit
For information by term with detail and dates of payments, grants and scholarships on your student account:
- Log in to PipelineMT,
- Click on RaiderNet, then on the Student tab.
- Select Student Account.
- Select Confirm Enrollment/Registration Payment/Account Detail for Term.
- Select the appropriate terms and print the detailed information to determine the qualified
tuition and fees actually paid during the tax year.
We recommend that you refer to this information to assist you in determining the amount of credit which may be claimed on your behalf. This information must not be construed as tax advice. The amounts and calculations used to determine the credit are the decision of the taxpayer after consideration of relevant IRS regulations, Form 8863, and, perhaps, the advice of a tax consultant. For more information about higher education tax credits or the tuition and fees deduction, you may read IRS Publication 970 or instructions for Form 8863.