Tax Information

1098-T Form

1098-T information can be accessed through your Enroll & Pay account. The 1098-T form shows how much tuition you paid KU in a calendar year. This information will be reported to the Internal Revenue Service in compliance with federal regulations.

If you have already granted consent to receive your 1098-T online, your setup is complete. Follow these instructions to access your 1098-T form:

  • Log in to Enroll and Pay with your KU Online ID and password
  • Select the "Student Financials" tile
  • Select "Account Services"
  • Select "View or Print 1098T"

NOTE: If you have not given consent to receive your 1098-T electronically, select the green consent button toward the bottom of the page to bring up the consent agreement. Select to mark the box for “Yes, I have read…” to grant consent, and then select "Submit."

The University of Kansas cannot answer tax questions. Please consult a tax professional.

Frequently Asked Questions

Follow these instructions to access your 1098-T form:

  • Log in to Enroll and Pay with your KU Online ID and password
  • Select the "Student Financials" tile
  • Select "Account Services"
  • Select "View or Print 1098T"

Paper 1098-T’s will be mailed by the end of January for students who did not grant electronic access.

As a student or former student, you always have access to Enroll & Pay. Most likely your password is expired. Enter your online ID and click on the "Forgot your password link."

If you don't remember your KU Online ID, please contact the KU IT Customer Service Center at 785-864-8080 or itcsc@ku.edu. You will need to know your KU Student ID number before contacting the IT Customer Service Center for help. If you have forgotten your KU ID number, contact the KU Registrar’s Office at 785-864-4423.

Only payments received in a calendar year for qualified tuition amounts can be reflected in Box 1. The payments you actually made to KU may have included payments for housing or optional campus fees and these are not qualified charges. Additionally, charges you paid for in a calendar year may have been billed in the prior calendar year.

Student Accounts and Receivables cannot give tax advice. Please contact Legal Services for Students or a tax professional.

Once you have been set up as a Delegate and the student has agreed to give you online consent, follow these steps:

  1. Log in to the Delegate Access system.
  2. Select the "My Student's Information" tile.
  3. Choose student (if more than one).
  4. Select "My Student's Financials," then "My Student's 1098T"
  5. Select the year you want to view/print.
  6. If you use a pop up blocker in your browser, you may need to disable it.

Tax Reporting of Fellowship Income
For non-employee research fellows and students

This document is produced for informational purposes only, and should not be considered tax, financial or legal advice. Please consult your own tax or financial advisor with any questions.
 

What is a fellowship?
A fellowship is any amount paid or allowed to, or for the benefit of, an individual to aid such individual in the pursuit of study or research. A fellowship may take the form of: (i) payment(s) to the recipient, such as stipend payments; (ii) reimbursement or payment of expenses, such as travel expenses, to or on behalf of an individual; or (iii) a credit against an existing term bill or a reduction in the amount owed by the recipient to an educational organization in connection with the pursuit of study or research.
 

Are fellowships treated as taxable income in the U. S.?
Fellowship payments are taxable, unless they are excluded from taxable income under Section 117(a) of the Internal Revenue Code.
 

Fellowship amounts are nontaxable where:

* The recipient is an individual, who is a candidate for a degree at an educational organization such as the University of Kansas (KU) (i.e., undergraduates or graduate students, but not post docs); and

* The fellowship amount is used for "qualified tuition and related expenses." Qualified tuition and related expenses include tuition and fees required for the enrollment or attendance of a student at an educational institution, such as KU, and fees, books, supplies and equipment required for courses of instruction at such an educational organization.
 

Fellowship amounts are taxable where:

* Amounts are used for room, board, travel, clerical help, equipment, incidental living expenses and other expenses not required for enrollment in or attendance at KU;

* Amounts are given to non-degree candidates, such as post docs; or

* The fellowship grant is conditioned upon either past, present, or future services by the recipient, or upon services that are primarily for the benefit of KU.


NOTE: Fellows that are unsure if their payments are taxable or non-taxable should consider consulting a tax professional regarding their personal tax obligations. KU staff cannot provide individual tax guidance.

Frequently Asked Questions

Fellowship amounts are subject to FICA only if they are deemed to be “wages” for employment tax purposes. Whether fellowships are wages is an inherently factual determination, requiring consideration of all relevant facts and circumstances of the program.

If you are a nonresident alien for U. S. tax purposes, there will be withholding from your fellowship income, unless you qualify for and are granted a tax treaty benefit, which reduces or eliminates tax withholding. In the absence of a tax treaty benefit, the withholding rate depends on the type of visa held. For F, J, M, and Q visas, the withholding rate is 14%; for all other visas, the withholding rate is 30%.
 

If you are a U. S. citizen or resident alien for U. S. tax purposes, KU will not withhold from your non-employee fellowship payments. Therefore, you should consult your personal tax adviser to determine whether or not you should be making estimated tax payments with respect to your fellowship income.

Availability of tax treaty benefits varies with country of origin. To qualify for benefits, nonresident aliens fellowship recipients will provide required documentation within SprinTax (3rd party software tool used by KU to evaluate tax treaty benefits). If you have questions about SprinTax, please contact KU Accounts Payable (payables@ku.edu). (https://controllersoffice.ku.edu/nonresident-alien-procedures)