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Why is Box 1 blank?

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Why is Box 1 blank?

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An institution may choose to report either payments received (box 1) or amounts billed (box 2) for qualified education expenses. The University reports amounts billed for qualified tuition (box 2); however, the amount in box 2 of Form 1098-T may be different than what you actually paid. When figuring for education tax benefits purposes, use only the amounts you paid out-of-pocket in that tax year.

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