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Form 1098-T Information

CSUSM is required by the Internal Revenue Service (IRS) to file a tuition statement (Form 1098-T) each year for any student who is a US citizen or permanent resident, and had a reportable financial transaction during the calendar year.

IMPORTANT: CSUSM cannot provide individual tax advice and shall not be liable for damages of any kind in connection with this information. Accordingly, you should consult with your tax advisor about your specific circumstances.

Purpose of Form 1098-T

The 1098-T is a tuition statement that provides students (and parents) the proper documentation to determine if qualifications for educational tax credits are met. The form is not intended to reflect a statement of taxable income and is not required to be filed with your tax return.

Educational tax credits are defined as any Qualified Tuition and Related Expense (QTRE).

Examples of expenses that do qualify as QTRE:

  • Tuition
  • Course or Class fees

Examples of expenses that do not qualify as QTRE:

  • Books
  • Housing
  • Insurance or medical expenses
 

Interpreting the Data in the Form 1098-T

CSUSM is required to report amounts paid, not billed. Amounts that show on the Form 1098-T are based upon the calendar year. Example:  If you make a payment in December of 2019, for the Spring 2020 term, the payment will appear on your 2019 Form 1098-T.

1098 T form

Box 1:  Payments Received for Qualified Expenses

  • Reports amounts paid to the university from all sources and is reduced by an reimbursements or refunds the student may have received, relating to payments of qualified expenses
  • Does not include non-tuition-related expenses such as housing, meal plans, books, etc.
  • Amounts reflect payments made between January 1 and December 31st, and not based upon the enrollment term.

Box 5:  Scholarships or Grants

All scholarships, fellowships, or grants that were awarded to the student during the calendar year.  Box 5 can also include other payment sources, such as:

  • Third parties that paid tuition for the student
  • University or departmental grants or fellowships
  • Government or private entities (Department of Veteran Affairs, Department of Defense, civic organizations, etc.)
  • Box 5 does not include payments made by the student

Box 8:  Half-Time Indicator

If checked, indicates student was at least half-time during any academic period within the calendar year.  A half-time student is any student enrolled for at least half the full-time academic workload for the course of study the student is pursuing.

Box 9:  Graduate Level Indicator

If checked, indicates student was a graduate student at some point during the calendar year.

For additional information and instructions on Form 1098-T, please see IRS Publication 970.