IRS Form 1098-T (Tuition Payments Statement) provides information to students, from educational institutions, which may be used in determining a student’s eligibility for tax credits.
More information about Education Tax Credits and eligibility can be found at Tax Information.
1098-T statements are made available no later than January 31st each year.
If you haven’t opted-out of receiving a paper version, your Form 1098-T will be mailed to your mailing address. If you don’t have a mailing address on file, it will be sent to your home address. If neither of those address types are on file, it will be mailed to your campus address. The 1098-T form will also be available online in your Student Center via MyCSUSM.
If eligibility requirements are met, you may obtain your 1098-T form online by utilizing the following steps:
1. Log in to your MyCSUSM account and access your Student Center
2. Click the “View 1098-T” link in the “Finances” section of your Student Center.
3. If this is your first year at CSUSM, you will be asked to consent to receiving your 1098-T online
4. Click the link for the year you would like to view and print
Yes, by contacting Student Financial Services at 760-750-4490.
Not necessarily. Determination of eligibility is the responsibility of the taxpayer.
You or your parents may be eligible for the educational tax credits on your tax return. For more details, you can read IRS Publication 970.
Reporting to the IRS depends primarily on your SSN or ITIN. It is very important for you to have the correct information on file with CSUSM. If CSUSM does not have an SSN on file, complete and return, in-person, to Cougar Central an IRS W-9 form (you will also need your SSN card and student ID card for identification purposes). To correct your SSN or ITIN, please contact Student Financial Services at 760-750-4490.
There are multiple reasons why you may not have received a 1098-T:
Congress and the IRS eliminated the option for colleges and universities to report ‘Amounts Billed’ on Form 1098-T. Colleges and universities must now report ‘Payments Received’ for qualified tuition and expenses.
You will no longer see any amounts in Box 2 (Amounts Billed), but rather will have amounts displayed in Box 1 (Payments Received).
For the transition to ‘Payments Received’ for 2018, the potential for overlapping payments for the Spring 2018 term exists. The ‘Reported Method Changed’ indicator (Box 3) will be checked and notifies the IRS.
If the payment is received and processed prior to January 1, 2019, the payment will appear on the 2018 Form 1098-T.
The 2018 Form 1098-T will not be changed, but the following year’s form will report any refund associated with the 2018 payment.
It may or may not be (dependent upon the source of funds). Please refer to IRS Publication 970.
Payments from any source, except scholarships that cannot be used to cover Qualified Tuition and Related Expenses, are reported in Box 1, up to the amount of QTRE.
Payments received from a third party are reported in both Box 1 and Box 5. Please speak with a tax adviser for how this impacts any potential tax credit, etc.
Tuition waivers will reduce the sum of a student’s QTRE (Qualified Tuition and Related Expenses), therefore, it lowers the total potential tax credit available.
Box 1: The total payments received for qualified tuition and related expenses, less any related reimbursement or refunds.
Box 2: No Longer Used
Box 3: Any adjustments made to a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. This amount may reduce allowable education credit you may claim for the prior year. See IRS Form 8863 or Pub 970 for more information.
Box 4: The total of all scholarships or grants administered and processed by CSUSM. The amount of scholarships or grants for the calendar year (including those not reported by CSUSM) may reduce the amount of any allowable tuition and fees deduction or the education credit you may claim for the year.
Box 5: The adjustments to scholarships or grants for a prior year. This amount may affect the amount of any allowable tuition and fees deduction or education credit you may claim for the prior year.
Box 6: If this box is checked, the amount in Box 1 or 2 included amounts for an academic period prior to the previous year. See IRS Form 970 for how to report these amounts.
Box 7: The total amount of reimbursements or refunds of qualified tuition and related expenses made by an insurer. The amount of reimbursements or refunds for the calendar year may reduce the amount of any allowable tuition and fees deduction or education credit you may claim for the year.
Box 8: Reveals whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at CSUSM. If you are at least a half-time student for at least one academic period that begins during the year, you meet one of the requirements of the Hope Credit.
Box 9: Reveals whether you are considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential. If you are enrolled in a graduate program, you are not eligible for the Hope Credit, but you may qualify for the tuition and fees deduction or the lifetime learning credit.
Am I required to attach the Form 1098-T to my tax return? No. The primary purpose of the 1098-T is to inform you that CSUSM 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.
CSUSM cannot provide tax or 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.
You can view payment details in the “Finance” section of your student center at MyCSUSM. Inside the “Finance” section, click “Account Inquiry”, then click the “Payments” tab. The “Payments” tab will contain a comprehensive list of all payments, by date, made to CSUSM.
No. This information will be provided by your loan servicer on Form 1098-E.
Prior year 1098-T information can be found in your student center. In the “Finances” section, click on the 1098-T link. The next page will reveal a link to each year you had a 1098-T from CSUSM.
California State University San Marcos 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, the IRS, or a financial planner who is proficient with tax and tax laws. Each student and/or their parents must determine eligibility for, calculation of, and limitation of the tuition and fees deduction or the education credits (Hope of Lifetime Learning Credit).
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 information and materials contained in this document.
Information regarding immigration, employment, and tax substantial authority are the responsibility of each individual. Please keep in mind that no one from CSUSM, while in their official role at the university, can act as a tax consultant, give personal, legal, or tax advice, or represent an individual dealing with the Internal Revenue Service. Thus, 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.