Q. Does Box 1, of the 1098-T, include Federal Student Loans received by the school/university?
A. Yes. Box 1 should include all tuition and fees payments, regardless of source, scholarships, loans, direct payments and even employer tuition reimbursement if paid directly to the school. Except for the scholarship amount in box 5, the 1098-T does not show the sources of the box 1 payments, only the total payments received.
That said, schools have been none to make mistakes. If you have doubt, ask the school.
