1098-T Tax Information for Students

1098-T forms are issued by the college to students that are currently enrolled and paying qualifying tuition and related expenses during a given calendar year.

The 1098-T form may be used by students or parents to claim the American opportunity tax credit (formerly “Hope credit”) or Lifetime Learning Credit on their federal income tax returns.

More information on the 1098-T form can be found at www.irs.gov or by contacting the IRS at: 1-800-829-1040.

IRS regulations state that each student who wishes to receive their 1098-T electronically must also provide his/her consent electronically. Therefore, if you wish to take advantage of this you must visit TSC1098-T Web Services. The instructions are outlined below:

• Website: TSC1098-T Web Services
• Site ID: 11448
• User Name: Student ID
• Password: Last 4 digits of your Social Security Number (SSN)*

* If you are an international student without an SSN or have otherwise not provided your SSN to the Admissions & Records office the temporary password will be 0000. Submitting this temporary password in the login screen will initiate a password reset process with your email on file.

There are several reasons why a student may not receive a 1098-T tax form:

• If you received a California College Promise Grant (CCPG), then no 1098-T form was issued as the CCPG waived your enrollment fees.
• If you paid for your enrollment fees, but dropped all your classes and received a refund during 2023, then you would not receive a 2023 1098-T form.

Federal regulations require students to furnish their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for federal reporting requirements. These requirements apply to any student, regardless of whether the student seeks or intends to seek the American opportunity tax credit (formerly “Hope credit”) or Lifetime Learning Credit.

A student who does not provide their SSN or ITIN upon request by the educational institution can be subject to a fine imposed by the IRS.

Students who did not provide their Social Security Number or Individual Taxpayer Identification Number when they applied will have no information in the “STUDENT’S social security number” field on their 1098-T tax form.

Qualified tuition and related expenses for community colleges includes enrollment fees and non-resident tuition, less any refunds and California College Promise Grants (CCPG) during the calendar year. The following expenses do not qualify as tuition and related expenses (Box 1) for community colleges: 1) health fees; 2) books; 3) room and board; 4) parking permits; and 5) bus passes.

College staff cannot determine if you qualify for a tax credit or respond to tax questions. Please contact the IRS for more information at www.irs.gov or at 1-800-829-1040 or consult your tax preparer.

Box 8 is checked if you were enrolled in any of the following:

• a minimum of 6 units during Spring or
• a minimum of 3 units during Summer or
• a minimum of 6 units during Fall

Per IRS regulations, educational institutions cannot produce a 1098-T tax form for students who are not eligible to receive one.

Internal and external scholarships, tuition waivers, grants (federal and state), exemptions and third party payments from vendors such as the Department of Veterans Affairs, Department of Labor and Industries, and employer assistance would be included in scholarships and grants and would reduce the amount of eligible expenses that can be reported. Student loans are considered your payments and are not deducted from the tuition costs that can be reported.

We are required to have 1098-T information available by January 31st.

The 1098-T is for all students who had qualified tuition and other related educational expenses paid during: Spring, Summer, and Fall.

This information is part of the student's private educational records which are protected by federal privacy laws. We are unable to disclose information to anyone without written consent by the student. If a student wishes to release this information they will need to go to Student Financial Services and complete a Release of Information form.

Yes. Section 6050S of the Internal Revenue Code, as enacted by the Taxpayer Relief Act of 1997, requires institutions to file information returns to assist taxpayers and the IRS in determining eligibility for the Hope and Lifetime Learning education tax credits.

This box shows the amount of any tuition and fees reductions in the current calendar year for charges that were billed in a previous calendar year.