Due to a process change system-wide, the IRS form 1098T Tuition Statement will be mailed by Jan. 31, 2019 to all students who had qualified tuition and other related educational expenses paid in 2018. Please note that there has also been a reporting change to the 1098T. The IRS has instructed institutions to report payments received (Box 1). Prior to the 2018 calendar reporting, the University of Wisconsin reported qualified tuition and related expenses that were billed during the tax year (Box 2). Box 2 is no longer a reporting option.