Form 1098-T Box 7 not checked but paid Spring 2025 tuition in December 2024 - confused about reporting

This is actually a common source of confusion with the 1098-T form, but the university is handling it correctly. The key is understanding what "academic period beginning" actually means. For tax purposes, the academic period begins when the university officially starts the term in their system, not when classes physically begin. Since the university has documented that their Spring 2025 term officially began in December 2024 (even though classes start in January), the payment is considered to be for an academic period beginning in 2024, not 2025. Box 7 should only be checked if the payment was for a term that officially begins in January-March 2025. Since your son's Spring 2025 term technically began in December 2024, box 7 is correctly left unchecked. The good news is that this means you can claim any applicable education credits for this payment on your 2024 tax return, since the IRS considers it a 2024 expense based on when the academic period began.

Just wanted to share my experience with this same issue! I was super confused about my daughter's 1098-T last year and spent weeks trying to figure it out. Then I found https://taxr.ai which literally saved me so much time and stress. I uploaded my daughter's 1098-T and some other tax docs, and it explained exactly how to handle this situation with the box 7 not being checked. Apparently this is a really common issue with universities that start their spring terms officially in December even though classes don't begin until January. What was really helpful was that taxr.ai showed me exactly which tax credits we qualified for based on our situation and how to properly report the expenses. It even caught a mistake the university made on another part of the form that I would have completely missed.

Just wanted to follow up - I tried that https://taxr.ai site that was recommended and I'm genuinely impressed. I was really skeptical at first, but it actually helped me sort through my son's confusing 1098-T situation. His university has the same weird setup where Spring semester "officially" starts in December but classes don't begin until mid-January. The tool immediately identified this as a common reporting pattern and explained that Box 7 should indeed be unchecked in this situation. What I found most helpful was the plain-language explanation of how the IRS treats these expenses and which tax years they belong to. It saved me from making what would have been a costly mistake in how I claimed his education credits. Definitely wish I'd known about this last year!

If you're still having trouble getting a straight answer from the university about your 1098-T, you might want to try getting the IRS involved directly. I had a similar issue last year with my daughter's form having incorrect amounts, and after weeks of getting nowhere with the school, I finally was able to talk to someone at the IRS who helped resolve it. The catch is actually getting through to the IRS - it took me 7 attempts and over 4 hours of hold time spread across multiple days. Then I found https://claimyr.com which got me connected to an IRS agent in under 20 minutes. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent I spoke with confirmed that if the university can document that the term officially begins in December, then Box 7 should be unchecked, and the payment is considered a current year expense for tax purposes.

I need to admit I was completely wrong about Claimyr. After posting my skeptical comment, I decided to try it anyway out of desperation since I'd been trying to reach the IRS for weeks about my son's education credit issue. To my absolute shock, I got connected to an IRS agent in about 15 minutes. The agent confirmed everything the university told OP - if the term officially begins in December according to the school's academic calendar, then Box 7 should be unchecked, and the payment is properly included in the current tax year. The agent also pointed me to the specific section in Publication 970 that addresses this situation. Saved me from potentially claiming the credit incorrectly and triggering an audit. Worth every penny just for the peace of mind (and saving hours of my life on hold).

I work in a university bursar's office, and I can confirm what others have said. The official start date of the term according to the institution's academic calendar is what matters for 1098-T reporting, not when classes begin. Many universities (including mine) officially start the Spring term in December for administrative and financial aid purposes, even though students don't attend classes until January. This is completely normal and actually benefits students/parents because it allows the education expenses to be claimed in the earlier tax year. If your university has provided documentation showing the term officially begins in December, then the form is correct with Box 7 unchecked. You should claim any eligible education credits on your 2024 return.

I had this exact situation with my kid's college last year! The school's explanation is correct - it's about when the term OFFICIALLY begins according to the school's academic calendar, not when classes actually start. Our university does the same thing - the spring semester officially begins December 15th for financial and administrative purposes, even though classes don't start until mid-January. It's actually beneficial for tax purposes because it means you can claim the education credit in the earlier tax year. As long as the university can document that the term officially begins in December, the 1098-T is correct with Box 7 unchecked. Just keep the documentation from the school in case the IRS ever questions it.