1098-T FAQs

 


  What is the Form 1098-T (Tuition Payment Summary)?

A college or university that either received or billed (charged) qualified tuition and related expenses on your behalf is required to file Form 1098-T with the Internal Revenue Service (IRS) as required by the Taxpayer Relief Act of 1997. The information being reported to the IRS verifies your enrollment with regard to certain eligibility criteria for the American Opportunity Tax Credit, the Lifetime Learning Tax Credit and the Higher Education Tuition and Fees Deduction. However, the enrollment information by itself does not establish eligibility for either credit or deduction. A 1098-T form must also be provided to each applicable student, either electronically or in paper form, depending on the student’s preference.


When is the 1098-T form available ?

SJSU is required to make the form available no later than January 31 following the tax year. Generally, it is available prior to that date, but it will be available no later than January 31.


Where can I find the 1098-T form online ?

If eligibility requirements are met, you may obtain your 1098-T form online by following these steps: (Note: You must consent to receive the 1098-T form electronically to view it online on MySJSU.)

1. Sign in to your MySJSU account
2. From the Student Center page, scroll down to Finances
3. Click on Other Financial
4. Click the View 1098T Form and click Go
5. Click on the Calendar Year to view and print form 

If you have not signed up to receive the 1098-T electronically, a paper form will be mailed to you at the mailing address you have on file with San Jose State University (SJSU) at the end of January. Students can always obtain the electronic version by following the steps above for the current tax year and the previous tax year.

Benefits of receiving the Form 1098-T electronically vs. through regular postal mail:

  • Online delivery provides 24/7 access to the Form 1098-T.
  • Online delivery eliminates the chance that the Form 1098-T will get lost, misdirected or delayed during delivery, or misplaced once the student receives it.
  • Students can receive the Form 1098-T even while traveling or on assignment away from their mailing address.


Where can I find the breakdown of eligible 1098-T tuition and fees that corresponds to the amount provided in Box 2 ?

Follow the steps outlined above and click on the Box Amount tab to view 1098-T eligible tuition and fees.


Was this information reported to the Internal Revenue Service (IRS) ?

Yes. Section 65050S 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 the amount of qualified tuition and related expenses (qualified expenses) for which an education tax credit is allowable under section 25A (American Opportunity and Lifetime Learning Education tax credits), as well as other tax benefits for higher education expenses.

You are not required to attach the IRS Form 1098-T to your tax return. The primary purpose of the 1098-T is to let you know that SJSU has provided the required information to the IRS to assist them in determining who may be eligible to claim the tuition and fee deduction or education credits. There is no IRS requirement that you claim a tuition and fees deduction or an education related tax credit.


I am not sure what to do with this tuition statement with regard to my income tax filing. Whom should I contact ?

The Bursar's Office is not able to answer tax questions or offer legal advice. Please seek advice from the IRS or a tax professional. Information is also available in the IRS Publication 970 Tax Benefits for Education.


What does the 1098T Tuition Statement look like ?

See sample 1098-T Tuition Statement.
Note: Documents in PDF format require the free Adobe Acrobat Reader for viewing.

Who can claim the American Opportunity or Lifetime Learning Tax Credit or the Higher Education Tuition and Fees Deduction ?

An eligible taxpayer may claim them. An eligible taxpayer may be the student or, if the student is a dependent for federal income tax purposes, the person (e.g., parent) claiming the student as a dependent. A student who is a dependent cannot claim the tax credits or deduction on his or her own tax return.


Can my parent(s), other persons who may claim me as a dependent, or my tax preparer receive my Form 1098-T directly ?

As required by FERPA (Family Educational Rights and Privacy Act), SJSU cannot provide this information directly to parents, other persons who may claim the student as a dependent, or tax preparers. If you are claimed as a dependent on another person’s tax returns (such as your parent’s), the student needs to provide the Form 1098-T directly to that person.


Why aren't there amounts in both boxes 1 and 2 on the 1098-T form ?

Institutions may elect to report either the aggregate amount of payments received for qualified tuition and related expenses (box 1), or the aggregate amount billed for qualified tuition and related expenses (box 2) during the calendar year with respect to individuals enrolled for any academic period. SJSU has elected to report the billable charges in box 2. This is to ensure a uniform tax reporting process as there are several methods for paying tuition at the University.


What educational expenses are considered as qualified tuition and related expenses ?

Qualified tuition and related expenses are tuition and fees required for enrollment or attendance at an eligible educational institution that were charged on or after January 1 and on or before December 31 of the tax year. They do not include books, room and board, student activities, athletics (unless the course is part of the degree program), health services fees, insurance, equipment, transportation, or other similar personal, living or family expenses.


I paid my qualified tuition and related expenses with student loans. Can I still claim an American Opportunity or Lifetime Learning Tax Credit or the Higher Education Tuition and Fees Deduction ?

Yes. Loan funds should be considered in the same manner as cash payments when calculating an American Opportunity or the Lifetime Learning Tax Credit or the Higher Education Tuition and Fees Deduction. However, any scholarships, grants or other non-taxable aid must be deducted from the amount of qualified tuition and related expenses paid.


Why didn't I receive a 1098-T Tuition Statement ?

According to IRS guidelines, SJSU is not obligated to file the 1098-T Tuition Statement or furnish a statement for:

  • Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.
  • Nonresident alien students.
  • Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships or grants. According to IRS guidelines, SJSU is not required to provide/mail a 1098-T to students whose fees are paid in full by grant or scholarship financial aid. (Note: Starting with the 2013 tax year, we are not generating a 1098-T form for students whose financial aid is greater than the charges on their account. Students can view the detail of their account on MySJSU.)
  • Students whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student's employer, third party or a government entity, such as the Department of Veterans Affairs or the Department of Defense.
  • There were no billable charges in the tax year. For example, many students register and are charged prior to December 31 for the spring semester. Those charges are reported in the tax year in which they were charged, which would be prior to January 1 of the following tax year.


Why is the SSN/TIN field blank on my Form 1098-T ?

This is because you did not provide an SSN/TIN to SJSU. We solicit for the SSN at the time of admission, but it is not a required field on the application as it not a requirement for admission purposes. We then solicit again prior to December 31 each year, requesting the SSN/TIN for eligible students who do not have an SSN/TIN listed in our database. We request that students submit an IRS W-9 form to our office indicating their SSN/TIN, which is then given to the Registrar’s Office to update your record.

If you do not provide the SSN/TIN to us, then we are not able to report it. Please note that the IRS can impose a penalty on an individual who is required (but fails) to furnish his or her SSN/TIN to an institution or insurer.


What is the difference between an SSN and TIN ?

A TIN is the taxpayer’s identification number and is issued by the IRS. An SSN is a TIN as well, but is issued by the Social Security Administration. Not all taxpayers are eligible for a SSN. One or the other can be used on the 1098-T form for taxpayer identification purposes.


Disclaimer

San Jose Student University (SJSU) does not assist in tax preparation, act as a tax consultant for individuals or entities, provide tax advice, and cannot answer your tax questions. Please consult a tax professional or the IRS for questions relating to the 1098-T form and tax preparation.

While the University has made every effort to use the most current and accurate data, tax laws change frequently, and it is possible that some of the information may no longer be accurate. The University disclaims all liability from the mistreatment of the information and materials contained on our website. Information regarding immigration, employment and tax substantial authority is the responsibility of each individual. Therefore, any assistance the above information may provide is given as a courtesy to you, and as such, should not be construed in any way as the rendering of legal or tax advice.