Important notice: Effective January 1, 2018, tax law requires all educational institutions to report payments received for qualified tuition and related expenses (QTRE) in Box 1 of the Form 1098-T. Scholarships & Grants awarded during the calendar year will continue to be shown in Box 5.
In order to comply with IRS regulations, Missouri Southern State University is required to obtain the social security number of each enrolled student. Letters are mailed to students who did not have their social security number on file with MSSU. An IRS Form W-9S was included with instructions to complete the form and return it to the MSSU Bursar Office, Hearnes Hall Room 105, Joplin, MO 64801. If your student received the letter and form, and it has not been returned, please plan to have the completed W-9S mailed by December 31st of the tax year received. Failure to furnish your correct SSN or ITIN may subject you to an IRS penalty. SSNs and ITINs are maintained confidentially and used only for official business by MSSU.
The 1098-T form will be mailed to the home address on file no later than January 31st. Students can also obtain a copy of the document on their LIONET account.
Any questions not answered below in the FAQ please contact the Bursar's Office at 417-625-9381 or bursar@mssu.edu. For additional information regarding federal education credits, please refer to IRS Publication 970.
For additional information regarding federal education credits, please refer to IRS Publication 970.
On or before January 31 of each year, students will be able to view, print, and download 1098-T tuition statements electronically. In order to receive your 1098-T form electronically, you must consent to electronic delivery before December 31.
By providing consent to receive your 1098-T Tuition Statement electronically, a paper copy of your 1098-T will no longer be mailed to your address on file.
Follow these steps to review or modify your 1098-T delivery selection:
Please note: If you have already selected online delivery, no action is needed to receive your 1098-T online.
Authorized users may also view your 1098-T statement electronically if you grant permission. To grant your authorized users access to view your 1098-T tuition statement:
Authorized Users can log into the MSSU payment portal
What has changed?
Missouri Southern State University must file a Form 1098-T for each student enrolled for the given calendar year and for whom a reportable transaction is made. However, the IRS does not require Missouri Southern State University to provide a Form 1098-T for:
1098-T forms are sent in physical form to the billing address on file and made available online through your LIONET account or at www.mssu.edu/paymybill
Absolutely. The 1098-T form from the MSSU payment portal is an IRS approved substitute.
Am I eligible for a tax credit?
To determine the correct amount, if any, to enter on your tax return, please consult your tax advisor, your personal expense records. Employees of Missouri Southern State University cannot offer assistance with tax form preparation. Please do not contact the school for that purpose.
The responsibility for individual tax circumstances rests with the taxpayer alone, and of Missouri Southern State University cannot take any responsibility for your interpretation of this information.
What educational expenses are considered as qualified tuition and related expenses?
Qualified tuition and related expenses are tuition and costs required for enrollment or attendance at an eligible educational institution that were paid on or after January 1 and on or before December 31 of the tax year. They do not include room and board, student activities, athletics (unless the course is part of the degree program), insurance, health services, equipment, transportation, or other similar personal, living or family expenses.
Yes. Loan funds should be considered in the same manner as cash payments when calculating the Lifetime Learning Credit or the American Opportunity Tax Credit. However, scholarships, grants, or other non-taxable aid must be deducted from the amount of qualified tuition and related expenses paid.
Scholarships and grants generally include all payments received from 3rd parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Defense, civic, and religious organizations, and nonprofit entities. See the IRS Publication 970 for specific instruction for form 1098-T.
For most international students, the answer is no. However, that depends on whether you are a US citizen or a nonresident alien for US tax purposes. Missouri Southern State University makes the form available to all US citizens as required by law. Please note that if you are a non-resident alien student and do not have U.S. source income (U.S. scholarships, awards, waivers etc.) that is subject to tax, the University is exempt from issuing a Form 1098-T to you.
Yes you may request a copy of the 1098-T form, but be advised that the receipt of this form does not indicate that for tax purposes you are eligible for any education-related benefits. If you file your tax return on Form 1040NR or Form 1040NR-EZ, you are not eligible to claim those tax benefits.
You are eligible for tax purposes if you are a US citizen, a Permanent Resident (“green card” holder), or a resident alien for tax purposes, by virtue of passing the Substantial Presence test for the year. Otherwise, you are a nonresident alien for tax purposes. More information is available in the IRS Publication 519 (US Tax Guide for Aliens). Most F-1 and J-1 students are nonresident aliens for tax purposes and will not need the 1098-T form.
