Form 1098-T is a “Tuition Statement” that eligible educational institutions are required to provide to enrolled students who have reportable transactions. Information reported on Form 1098-T can assist taxpayers determine their eligibility for education tax credits. Receiving a 1098-T form does not mean you are necessarily eligible for an education tax credit. To determine your eligibility, contact your tax advisor or visit the IRS website at https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-llc.
Who receives a 1098-T?
UCI furnishes an IRS Form 1098-T (Tuition Statement) to every student with a reportable transaction (such as a tuition payment) during the calendar year. You may receive a 1098-T even if you are no longer enrolled, or you are an international student.
When are 1098-Ts available?
UCI contracts with TAB Service Company (TSC) to prepare 1098-Ts electronically. Forms will be available in mid-January. Campus Billing and Collections (firstname.lastname@example.org) sends a courtesy notification to your UCI e-mail address when your 1098-T is ready to download.
How to access your 1098-T?
- If you have an active UCINetID and password, login to the campus Zot!Portal https://portal.uci.edu/ and find the 1098-T app on the Student > Finances tab.
- If you are a Division of Continuing Education student, login to the My Account portal https://ce.uci.edu/courses/secure/login.aspx and click “Download IRS Form 1098-T.”
- If you do not have portal access, or you need a 1098-T from UCEAP or another UC campus, visit the University of California Office of the President (UCOP) web page http://www.ucop.edu/1098t/ for login instructions.
Privacy and releasing 1098-T information
If someone else claims you as a dependent, be sure to forward your 1098-T to that person. UCI cannot disclose 1098-T data to a parent, spouse, or tax preparer without your written permission. Use the Financial Release form to authorize discussing your 1098-T with another person.
Why is a 1098-T useful?
Recent federal legislation requires you to possess a 1098-T in order to claim a related tax benefit. The 1098-T must display your current name and matching SSN/ITIN. See the Updating Your 1098-T Student Information page, if you need to make changes.
Use the 1098-T to assess your eligibility for an education tax benefit. The Box 8 “at least half-time” and Box 9 “graduate” enrollment check boxes indicate which benefit may apply. For example, to be eligible for the American Opportunity Tax Credit (AOTC), a student must be enrolled “at least half-time.”
The AOTC provides up to $2,500.00 tax credit per eligible undergraduate. Up to $1,000.00 of that credit is refundable, so you or your family could get money back from the IRS (if you qualify). Students who are not eligible for the AOTC may qualify instead for the Lifetime Learning Credit, or the Tuition and Fees Deduction; see IRS Publication 970 for details.
Your 1098-T doesn’t report taxable income
Your 1098-T is a statement of “qualified tuition” EXPENSES paid on your behalf by any source. The Box 1 expenses are the basis for claiming an education tax benefit. “Scholarships or grants” must be reported in Box 5 to show how much student aid was provided to offset your “qualified tuition” expenses.
The University is not required to issue a W-2 (Wage and Tax Statement) to report taxable “scholarships or grants” received by a U.S. citizen or permanent resident. Your 1098-T IS NOT a statement of “scholarships or grants” income. Since Box 5 may include both taxable and tax-free funds, 1098-T reporting does not support subtracting [Box 5 minus Box 1] to calculate a taxable amount.
Refer to Chapter 1 in IRS Publication 970 for instructions on figuring and reporting any taxable “scholarships or grants.”
If a 1098-T is not available
Typically one of these situations applies:
- There were no tuition payments or related activity in your student account during the calendar year.
WINTER quarter registration fees are due in December and reported for the tax year in which they are paid.
- You participated in the UC Education Abroad Program (UCEAP) for every term you enrolled during the calendar year.
UCEAP and UCI are separate tax-reporting entities. UCEAP issues a 1098-T for the terms you were abroad. Visit http://www.ucop.edu/1098t/ for instructions on obtaining a 1098-T issued by UCEAP.
If your 1098-T displays an incorrect name or SSN/ITIN
You are required to provide the correct information to UCI.
- follow the instructions in Updating Your 1098-T Student Information
- you must write email@example.com to request a corrected 1098-T
- include your UCI student ID number in correspondence
- DO NOT send your SSN/ITIN to firstname.lastname@example.org (this will delay processing)
Allow 3-5 business days to process a corrected 1098-T. You can retrieve the corrected form online, as you did for the original.
- Publication 970 (Tax Benefits for Education) – Chapter 1 provides rules and a worksheet for you to determine if any of your “scholarships or grants” money is taxable. Chapters 2, 3, and 6 explain who is eligible for a tax credit or deduction, and describe how to figure and claim one of these 1098-T related benefits.
- Form 8863 (Education Credits) and Instructions – This form is required for figuring and claiming the American Opportunity Tax Credit or the Lifetime Learning Credit.
- Form 8917 (Tuition and Fees Deduction) – If you are not eligible for a tax credit, you may use this form to figure and take the deduction instead.
- Education Credits: Questions and Answers – This page is an IRS FAQ about the American Opportunity Tax Credit and the Lifetime Learning Credit.
- Interactive Tax Assistant – This IRS tool poses a series of questions to customize a response based on your input. The questions assume you are a U.S. citizen or permanent resident.
- Am I Eligible to Claim an Education Tax Credit?
- Do I Include My Scholarship, Fellowship, or Education Grant as Income on My Tax Return?
- Federal taxes – Call the IRS toll-free (800) 829-1040 or visit http://www.irs.gov/
- CA State taxes – Call the Franchise Tax Board at (800) 852-5711 or visit https://www.ftb.ca.gov/
- Questions about accessing your 1098-T via the Zot!Portal, and problems with UCINetIDs and passwords should be directed to the OIT Help Desk at email@example.com or (949) 824-2222.
- Campus Billing and Collections is the office of record for 1098-T reporting. Contact Campus Billing and Collections if you have a basic question which relates to your Zot Account (e.g., “Why isn’t my WINTER 2018 tuition reflected on the 1098-T for 2018?”).
- E-mail the dedicated 1098-T “help desk” firstname.lastname@example.org if your questions require a detailed or comprehensive review (e.g., “Why is the Box 1 figure different from my records?”). Use your UCI e-mail address if possible. All inquiries to email@example.com are answered in writing.