• Box 1 - Payments received, from all sources, up to qualified tuition and related expenses.
• Box 2 - Amount billed for qualified tuition and related expenses will no longer be displayed in this box; only calculated to assist with amount reported in Box 1.
• Box 3 - This box will be checked if the educational institution has changed its reporting method for the tax year. Please Note: Reporting method did change for 2018 tax year; Sinclair changed from reporting in Box 2 (amount billed for qualified tuition and related expenses) to reporting in Box 1 (payments received for qualified tuition and related expenses).
• Box 4 - Shows any adjustment made for a prior year for qualified tuition and related expenses that were reported on a prior year 1098-T form.
• Box 5 - Shows the total of all scholarships or grants administered and processed by Sinclair during the calendar year. Payments received from third party sponsors (e.g. employers, government or agency entities) are also included in Box 5. The amount of scholarships or grants for the calendar year (including those not reported by the institution) may reduce the amount of any allowable tuition and fees deduction or the education credit you may claim for the year. If you had loans, such as Direct Federal Subsidized Loan, this is not included in this box; the loan servicer is responsible to send you a 1098-E tax statement.
• Box 6 - Shows adjustments to scholarships or grants for a prior year. This amount may affect the amount of any allowable tuition and fees deduction or education credit you may claim for the prior year. See Pub. 970 for how to report these amounts.
• Box 7 - This box will be checked if the amount in box 1 included amounts for an academic period beginning January-March of the following calendar/tax year.
• Box 8 - Shows whether you are considered to be carrying at least one-half the normal full-time workload for your course of study. 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 Hope credit.
• Box 9 - Not applicable.
• Box 10 - Not applicable.

Please Note: For tax years prior to 2018, pursuant to Internal Revenue Service's tax regulation, the college is required to either report payments received for qualified tuition and related expenses in box 1 OR amount billed for qualified tuition and related expenses in box 2 of Form 1098-T. Previously, Sinclair elected for Box 2 only. For tax years beginning 2018 and future, Sinclair will report in Box 1, box 2 will no longer display amounts on the tax form.