Why are Boxes 2, 3, and 10 blank?
These boxes are blank because the information is not applicable to UCI as the filer of your 1098-T. • Box 2 (“Amounts billed for qualified tuition and related expenses”) is blank because UCI reports “Payments received” instead. The IRS provides the option for schools to report either “Payments received” in Box 1, or “Amounts billed” in Box 2, but not both. Since education tax credits are based on “payments received for qualified tuition,” UCI reports “qualified tuition” in Box 1 as a service to our students. • Box 3 (“Check if you have changed your reporting method for 2007”) is blank because UCI has not changed its reporting method from a previous tax year, and continues to report “Payments received,” not “Amounts billed.” • Box 10 (“Ins. Contract reimb./refund”) is blank because UCI is not an insurer.
