Log in to TopNet with your net ID and password to retrieve the information from your Form 1098-T. The forms will be available on TopNet under "Student Services", "Student Billing", "Tax Notification (1098-T)", then select the Tax Year from the drop down box

For a parent to have access to his or her child's' 1098T form, he/she must be granted proxy access by the student. A student may assign proxy access to view educational records, including 1098T Forms.  The process to assign a proxy is initiated by the student. In TopNet, students will navigate to the Main Menu page and choose  “Proxy Access,” the last option.  Once the student has assigned a proxy (parent, coach, etc) and designated the type of access the proxy should have, the proxy will receive a series of emails to set up proxy access.  Below find step-by-step instructions on granting proxy access:

1. Login to TopNet
2. Choose “Proxy Access”
3. Click “Add New” to add a new proxy
4. Provide requested information about the person receiving proxy access
5. Select what information you want the grantee to be able to see. For 1098T forms, select Tax Notification 1098T 
6. Completion of this process will generate two emails to the grantee
7. To revoke proxy access, return to the proxy menu and set the expiration date to today or an earlier date

The IRS requires Form 1098-T to be postmarked by January 31 of the following calendar year. This form is mailed to the permanent address (not billing address) of a student who was enrolled at WKU. Address changes can be made on TopNet.  Students may also opt in to receive an electronic 1098-T on TopNet under "Student Services", "Student Billing", then select “Opt In To Receive Electronic 1098-T.”

Under the Student Services tab, select “Student Records”, then “Account Summary by Term” on TopNet to view a summary of charges assessed and payment.

Please note, only payments and charges made between January 1 and December 31 of the tax year would be included on your 1098T form. 

The taxpayer is responsible for determining eligibility. The university is unable to provide tax advice.

Check the IRS website, contact the IRS, or contact a tax advisor. The university is unable to provide tax advice.

Contact the WKU Office of Student Billing and explain what you feel is incorrect. The office will review the information. If there is a mistake on the form, a corrected form will be issued.

As determined by the federal government, qualified expenses are defined as expenses required by and paid to the institution for enrollment purposes. They include tuition, course fees and program fees. 

Nonqualified expenses are defined as books, room and board, student activities, parking, athletics, insurance, equipment, or other similar personal living expenses. Study Abroad invoices are not included in the calculation. Contact the appropriate study abroad or study
away office for a breakdown of program costs.  As a result, the amount of qualified expenses will likely be less than the total amount of money paid.

Refer to the IRS website for additional information including Publication 970, Tax Benefits for Education.

Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, the University will report in Box 1 the amount of payments received during the calendar year (tax year). The amounts paid are capped by the amount of tuition and related
expenses billed during the tax year.

Caution: Education credits may only be claimed for qualified tuition and related expenses that were actually paid during the tax year. Institutions are required to report payments received during the calendar year in box 1. The amount shown in box 1 may represent an amount other than the amount actually paid for Qualified Tuition and Related Expenses (QTRE). The amount of payments received in Box 1 will be capped by the amount of tuition billed during the tax year. WKU will provide supplemental information of your account activity that you and/or your tax preparer may find helpful.

Box 1—The total payments from any source received by an eligible educational institution during the tax year for qualified tuition and related expenses less any reimbursements or refunds made during the tax year that relate to payments received during the tax year.
Please note the amount in Box 1 may NOT equal to or sum to the charges paid for the calendar year (tax year) because all charges are not considered qualified tuition and related expenses as defined by the Internal Revenue Service. The amount of payments received in Box 1 will be capped by the amount of tuition billed during the tax year. If the charges were billed in the prior year, those charges and corresponding payments may not be reflected in Box 1.
Box 2—Reserved.
Box 3—Reserved.
Box 4—The amount of any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. This amount may reduce any allowable education credit you may claim for the prior year. See Form 8863 or the IRS Pub 970
for more information.
Box 5—Includes the total of all scholarships, grants, contracts, and fee waivers administered and processed by the university. For example, for 2019, Winter 2020 and Spring 2020 scholarships or grants disbursed to the student account in 2019 will appear in Box 5 and Box 1.
Box 6—The amount of any adjustments made for prior year scholarships, grants, contracts, and fee waivers that were reported on a prior year Form 1098-T. This amount may reduce any allowable education credit you can claim for the prior year.
Box 7—Will be checked if the amount in Box 1 includes amounts for an academic period beginning January–March of the following tax year. See the IRS Pub 970 for how to report these amounts.
Box 8—Indicates whether you are considered to be carrying at least one-half the normal fulltime workload for your course of study at WKU. If you are at least a half-time student for at least one academic period that begins during the year, you meet one of the requirements for the American Opportunity Credit. You do not have to meet the workload requirement to qualify for the tuition and fees deduction or the Lifetime Learning Credit.
Box 9—Indicates whether you are considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential. If you are enrolled in a graduate program, you are not eligible for the American Opportunity credit, but you may qualify for the tuition and fees deduction or the Lifetime Learning Credit.
Box 10—Will always be blank on any 1098-T form you receive from WKU.

Western Kentucky University cannot provide tax advice. Please consult your tax advisor or refer to IRS Pub. 970, “Tax Benefits for Education”, Form 8863, and the Form 1040 instructions for additional information.

The below IRS links may also be helpful.

Publication 970 – Tax Benefits for Education
IRS Tax Information for Students