Skip To Top Navigation Skip To Content Skip To Footer



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 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.


Jump to 1098-T Questions


Electronic delivery of 1098-T Statements

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:

  • Login to the MSSU payment portal
  • Make your selection (if the consent form does not popup, select “my profile and paperless option”)
  • Authorized users may view your 1098-T statement if you grant permission online (see instructions below)

Please note: If you have already selected online delivery, no action is needed to receive your 1098-T online.


To view, print, and download your 1098-T Tuition Statement online:

  1. Login to your MSSU payment portal account
  2. Click on the "eStatements" tab and select the "1098-T Tax Statement" link

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:

  1. Login to your MSSU payment portal account here:
  2. Click on the "My Account" tab and select "Authorized Users"
  3. Verify the “Yes” is checked for the 1098-T tax statement 

Authorized Users can log into the MSSU payment portal 


Frequently Asked Questions

What has changed?

  • In 2017 and prior, Missouri Southern State University reported qualified CHARGES in Box 2.
  • Effective January 1, 2018 the Internal Revenue Service (IRS) is requiring universities to begin reporting what students paid to an educational institution. Payments made prior to 01/01/2018 toward 2018 spring semester qualified tuition will not appear on the Form 1098-T either in 2017 or 2018 for the following reasons:
    • On Form 1098-T for 2017, Missouri Southern State University was reporting qualified charges in Box 2. Spring 2018 charges were incurred in November and reported in Box 2 on the 2017 Form 1098-T.
    • Spring 2018 charges were incurred in November 2017 and reported in Box 2 on the 2017 Form 1098-T. On the 2018 Form 1098-T, Missouri Southern State University will be reporting qualified payments in Box 1
  • Your payment made prior to 1/1/18 cannot be reported in 2018.
  • While the transition can be a bit confusing, nothing has been lost or misreported during the transition from reporting in Box 2 in 2017, to reporting payments in Box 1 in 2018.

Why didn't I receive a 1098-T from MSSU?

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:

  • Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program
  • Nonresident alien students
  • Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships and/or grants
  • Students whose expenses are covered by a formal 3rd party billing arrangement
  • You did not have any qualified educational transactions within the tax year; therefore, a 1098-T form was not generated for you
  • Your 1098-T was mailed to the wrong address.
  • If you did not have a current address on file with the University then your form may have gone astray. You can obtain your 1098-T online through your LIONET account or at
  • You were a visa student who did not have a valid Social Security Number (SSN) on file.
  • Missouri Southern State University requires a Taxpayer Identification Number to furnish a Form 1098-T statement to you. You were not issued a Form 1098-T because a valid Taxpayer Identification Number was not on file with the MSSU Admissions and Records Office. For students, the Taxpayer Identification Number will be your Social Security Number (SSN) or, if you are not eligible to obtain a SSN, your Individual Taxpayer Identification Number (ITIN).

How is the 1098-T form issued?

1098-T forms are sent in physical form to the billing address on file and made available online through your LIONET account or at

Is the 1098-T form printed online valid for the IRS?

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.

I paid my tuition and related expenses with student loans. Can I still claim a tax credit?

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.

What is considered a Scholarship or Grant in Box 5 on my 1098-T?

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.

What do the amounts located on the 1098-T form represent?

  • Box 1 represents amounts paid for qualifying tuition and related expenses in that calendar year.
  • Box 2 is not reported by Missouri Southern State University beginning 2018.
  • Box 4 represents reductions made to amounts billed for qualified tuition and related expenses that were reported for a prior calendar year.
  • Box 5 represents the total amount of scholarships, grants or 3rd Party Sponsor Credits that were processed for the payment of qualified tuition and related expenses.
  • Box 6 represents the amount of reductions or refunds made for scholarships or grants that were reported for a prior year.
  • Box 8 is only checked if you have been at least a half-time student (6 credit hours) for a least one academic period that began during the calendar year.
  • Box 9 is checked if you were enrolled as a graduate student for at least one academic period during the calendar year for which reporting is required.


1098-T Information for International Students

Do I need a Form 1098T? 

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.

Can I still receive a 1098-T form even if I am a nonresident alien? 

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.

How do I know whether I am an eligible person for tax purposes? 

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.