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Why aren’t there amounts in both boxes 1 and 2 on the 1098-T form?

Why aren’t there amounts in both boxes 1 and 2 on the 1098-T form?

Institutions may elect to report either the aggregate amount of payments received for qualified tuition and related expenses (box 1), or the aggregate amount billed for qualified tuition and related expenses (box 2) during the calendar year with respect to individuals enrolled for any academic period.

Last edited on January 29, 2019 by Victor Poole