HU’s ERP which provides the 1098-T reporting software for hundreds of schools nationwide has programmed logic that plainly looks to see if the student was a graduate student during the tax year being reported.
The logic concludes that if the student’s first semester begins in a future tax year (as indicated in Box 7), the student was not, in fact, a graduate student during the tax year being reported.
If the student remains a grad student throughout the upcoming tax year, Box 9 will be flagged.