Tax Information

IRS Form 1098-T

IRS Regulatory Reporting Overview

Per Federal regulations, Roger Williams University is annually obligated to provide all students enrolled in a credit bearing program with an IRS Form 1098-T. Depending on your income (or your family’s income, if you are a dependent), whether you were considered full or half-time enrolled, and the amount of your qualified educational expenses for the year, you may be eligible for a federal education tax credit. You can find detailed information about claiming education tax credits in IRS Publication 970.

  • All universities report Amounts Paid in Box 1 of the 1098T form (below). The amount paid in Box 1 is capped by Qualified Tuition and Related Expenses (QTRE) billed in the same calendar year (January 1 to December 31) and any unpaid QTRE from prior tax years (2018 forward).
  • QTRE includes tuition and certain related expenses required for enrollment. Room, board and other fees are not considered qualified expenses.

Calendar (Tax) Year 2023

When you make payment for the spring and winter 2024 terms affects your 1098-T. The spring and winter 2024 terms are billed on December 1, 2023. The payment due date for the spring and winter 2024 terms is January 5, 2024. The following scenarios may impact when and how you make payment.

  • If you make payment in December 2023 for spring or winter terms that are billed in 2023, the payments will be included in the 2023 1098-T calculations.
     

  • If you make payment in January 2024 for spring or winter terms that are billed in 2023, any unpaid applicable charges (QTRE) from 2023 will carry forward to 2024, so the payment will be included in the 2024 1098-T calculations.
     

    Roger Williams University is unable to provide you with individual tax advice, but should you have questions, you should seek the counsel of an informed tax preparer or adviser.

 For more information about Form 1098-T, visit IRS Form 1098-T.

 

The 1098-T for calendar year 2023 will be mailed to the student's address on record no later than January 31,2024. If you do not receive your 2023 1098-T, please email the Office of Student Finance and Records. Please include the student's name and ID#. The 1098T can only be mailed to the student’s home address currently on record in the Office of Student Finance and Records. We are not allowed to FAX a 1098T. Students may pick up copies of the 1098T in the Office of Student Finance and Records.

 

 

 

Q: What is the IRS Form 1098-T?

A: The Form 1098-T is a statement that colleges and universities are required to issue to certain students. It provides the total dollar amount paid by the student for what is referred to as qualified tuition and related expenses (or "QTRE") in a single tax year.

Q: Why don't the numbers on Form 1098-T equal the amounts I paid during the year?

A: There are potentially many reasons for this discrepancy. First, the amount in Box 1 only represents amounts paid for qualified tuition and related expenses (QTRE) and does not include payments made for room and board, insurance, health service fees, or parking which, though important, are not considered mandatory education expenses for tax purposes. Secondly, Form 1098-T reports amounts that the student paid in a certain year, and pay date does not necessarily correspond to the dates that the classes were attended. For example, tuition for the Spring semester is typically billed in December so a student may have paid tuition for the Spring semester in 2018 despite the fact that classes didn't start until 2019.

Q: What semesters are included in my Form 1098-T?

A: Typically, charges are posted to your student account in December for the Spring semester and in July for the Fall semester. Box 1 of Form 1098-T reflects payments made during the calendar year for qualified tuition and related expenses and it is not based on when the classes were attended or billed to the student account.


 

 

Close Course Type Descriptions

Course Types

We have classified RWU Law classes under the following headers. One of the following course types will be attached to each course which will allow students to narrow down their search while looking for classes.

Core Course

Students in the first and second year are required to take classes covering the following aspects of the law—contracts, torts, property, criminal law, civil procedure, and constitutional law, evidence, and professional responsibility.  Along with these aspects, the core curriculum will develop legal reasoning skills.

Elective

After finishing the core curriculum the remaining coursework toward the degree is completed through upper level elective courses.  Students can choose courses that peak their interests or courses that go along with the track they are following.

Seminar

Seminars are classes where teachers and small groups of students focus on a specific topic and the students complete a substantial research paper.

Clinics/Externships

Inhouse Clinics and Clinical Externships legal education is law school training in which students participate in client representation under the supervision of a practicing attorney or law professor.  RWU Law's Clinical Programs offer unique and effective learning opportunities and the opportunity for practical experience while still in law school.