1098T Tax Forms

If you registered for classes through the Student Center you will not receive a paper form in the mail. You may access your electronic 1098T Form after January 31, 2013 by following these instructions:

1. Go the Finances section of your Student Center.
2. Using the drop down menu, select View 1098T.
3. Enter 2012 and press the SEARCH button.

Note:  If you are having problems viewing your form, it may be due to your browser.  The form should be downloaded in Internet Explorer.

The University is reporting qualified tuition, fees, and related expense amounts billed (which means charged to your account) during the 2011 calendar year. All fee receipts do not appear on the 1098T form, as all fees are not eligible. Adjustments reflect only credits to your account for a previously reported calendar year.

Students who have general non-tax specific Form 1098-T questions can email receivables@listserv.csus.edu. If you need assistance accessing your Form 1098-T online, please contact the Student Financial Services Center at (916) 278-6736. Please be sure to provide us with your full name and Sac State ID number so that we may access your account.

For tax specific questions, please contact the Internal Revenue Service (IRS) at 1-800-829-1040 or your personal tax advisor for further assistance.

Click here for information regarding Federal Tax Credits

Frequently Asked Questions (FAQ):

1. What is the IRS Form 1098-T (Tuition Statement)?
2. When and where will the Form 1098-T be provided?
3. Can my parent(s), other persons who may claim me as a dependent, or my tax preparer receive my Form 1098-T directly instead?
4. Why does Box 1 of my Form 1098-T have zero? Is this tax reporting method correct?
5. Was this information reported to the Internal Revenue Service?
6. Where can I find more information regarding the tax credits and deduction for qualified higher education expenses?
7. I heard there are new credits under the American Opportunity Tax Credit for the 2010 and 2011 calendar year for students. Where can I find more information regarding these tax credits?
8. Why is it that I don't have a Form 1098-T for 2011?
9. Why do my records not match the tuition and fee payments reflected on my Form 1098-T?
10. I know I didn't pay this much in tuition. Why are the figures on my statement so high?
11. I made payments on my student loans. Will you provide information on the amount of interest paid?
12. I am an international student; can I claim a credit? Do I need a Form 1098-T?
13. I took a continuing education course/workshop at CSU Sacramento. Will I receive a Form 1098-T for this?
14. I made payments to one or more of the organizations listed below. Why aren't these payments included in the detail?
15. I am a recipient of a GI Bill paid by the VA. How are the GI Bill tuition and stipend payment amounts reported on a Form 1098-T?
16. The name on the Form 1098-T is incorrect or has been changed, how can I get it corrected?
17. The address on the Form 1098-T is incorrect or has been changed, how can I get it corrected?
18. The SSN/ ITIN on the Form 1098-T is incorrect, how can I get it corrected?
19. I do my own taxes and don't have a tax preparer. How do I know if I qualify for a tax credit?
20. What if I have more questions?

ANSWERS

1. What is the IRS Form 1098-T (Tuition Statement)?
A college or university that received qualified tuition and related expenses on your behalf is required to file Form 1098-T with the Internal Revenue Service (IRS). The Taxpayer Relief Act of 1997 states that educational institutions are required to file and furnish a Form 1098-T to students whom payments for qualified billed tuition and related expenses were received in the 2011 calendar year. The information being reported to the IRS verifies your enrollment with regard to certain eligibility criteria for the Hope 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.

2. When and where will the Form 1098-T be provided?
Students will have their 1098T information available on the Student Center on My Sac State.  Students will be receiving additional information regarding accessing their 2011 Form 1098-T around January 31, 2012.

3. Can my parent(s), other persons who may claim me as a dependent, or my tax preparer receive my Form 1098-T directly instead?
No. As required by FERPA (Family Educational Rights & Privacy Act of 9.574), California State University, Sacramento or its personnel 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 return (such as your parent's return), please give your Form 1098-T and Supplemental Information directly to that person.

4. Why does Box 1 of my Form 1098-T have zero? Is this tax reporting method correct?
Eligible educational institutions may choose to report payments received, or amounts billed, for qualified tuition and related expenses during a given year. Sacramento State has always reported tuition and fees billed since 2000; therefore, amounts are reported in Box 2 of the Form 1098-T. Box 1 will be zero. This is to ensure a uniform tax reporting process as there are several methods for paying tuition at the University.

5. Was this information reported to the Internal Revenue Service?
The Form 1098-T is reported to the IRS. It is being provided specifically to assist you in preparing your tax return (when determining your eligibility for the Hope and Lifetime Learning Tax credits).

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

6. Where can I find more information regarding the tax credits and deduction for qualified higher education expenses?
For information about eligibility and filing for the credits, please refer to IRS Publication 970, Tax Benefits for Higher Education, by visiting the IRS Website or by calling the IRS at 1-800-829-1040.

7. I heard there are new credits under the American Opportunity Tax Credit for the 2010 and 2011 calendar year for students. Where can I find more information regarding these tax credits?
For additional information about eligibility and filing for the credits, please refer to the following IRS Questions and Answer web page by clicking here.

8. Why is it that I don't have a Form 1098-T for 2011?
CSU Sacramento is not required to file Form 1098-T or furnish a statement for:

• Non-credit program courses without Continuing Education Units (CEU), even if the student is otherwise enrolled in a degree program.
• International (foreign) students who are not U.S. residents for tax purposes (who have not been in the U.S. less that 5 years). 
• Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships and grants [federal grants (PELL, SEOG, etc.) and state grants (SUG, EOP, Cal Grants, etc.)].
• Students whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student's employer or a government entity, such as the Department of Veterans' Affairs or the Department of Defense.
• If tuition and fees were billed either in previous or future year for classes taken in the current calendar year, the expenses are not reflected in current tax year. When reviewing your records please take into consideration actual billing dates.

9. Why do my records not match the tuition and fee payments reflected on my Form 1098-T?
When reviewing your records please take into consideration actual billing dates in order to reconcile your records to the amounts on the form. The Form 1098-T reflects billing and refunds made in the calendar year. Amounts billed in previous or future years are not included. For instance, if a student paid for Spring 2012 prior to January 1st, 2012, the amount billed for the Spring 2012 semester tuition and fees would be included in Box 2 of the prior year 2011 Form 1098-T.

10. I know I didn't pay this much in tuition. Why are the figures on my statement so high?
The Form 1098-T reflects total tuition and fee billed, not just items billed to you individually. Therefore, the statement may include amounts paid by financial aid, tuition waivers, GI Bills paid by VA, exemptions, etc.

11. I made payments on my student loans. Will you provide information on the amount of interest paid?
this information will be provided by your loan servicer on Form 1098-E.

12. I am an international student; can I claim a credit? Do I need a Form 1098-T?
The Form 1098-T is provided as a courtesy by the University to all international students. Generally international students cannot claim the tax education credit, although some students are eligible if they are deemed to Resident Aliens for tax purposes under the substantial presence test. Please review the IRS documents or contact your individual tax consultant for assistance.

13. I took a continuing education course/workshop at CSU Sacramento. Will I receive a Form 1098-T for this?
Being enrolled in an eligible degree/certificate program or taking courses to acquire or improve one’s job skills, may qualify under the Tax Revenue Act of 1997 for the Hope Scholarship or Lifetime Learning Tax Credit. Per IRS Regulations, academic institutions are required to issue a Form 1098-T for any amounts paid for non-credit Continuing Education Units (CEU) and extension credit courses meeting the above criteria. However, the University is not required to issue a Form 1098-T for any amounts paid for non-credit program courses for which no CEU is earned. Students will need to rely on other records to substantiate their claim for an education credit and determine if the CEU earned meets the criteria requirements under the Tax Relief Act of 1997.

14. I made payments to one or more of the organizations listed below. Why aren't these payments included in the detail?
The following organizations are separate corporations and payments made to these entities are not reported by the University:

• University Enterprises Incorporated (Hornet Bookstore)
• Associated Students, Inc.
• Non-University vendors

15. I am a recipient of a GI Bill paid by the VA. How are the GI Bill tuition and stipend payment amounts reported on a Form 1098-T?
Per IRS Publication 970, payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. However, for U.S. tax reporting purposes, GI Bill recipients are issued a Form 1098-T from the University reflecting the total tuition and fee payments by multiple sources (including GI Bill paid by VA), not just items personally paid out-of-pocket. The amounts of GI Bill benefits designated for tuition and fees do not count as qualified payments against federal education tax credits.

GI Bill payments consist of a tuition and a subsistence portion. From the total amounts on the Form 1098-T, GI Bill recipients have to reduce the portion of their tuition paid by the amount of their GI Bill benefits that were designated for tuition.

Example from IRS Publication 970: “You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BAH) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Neither of these benefits is taxable and you do not report them on your tax return. You also want to claim an American opportunity credit on your return. You paid $5,000 in qualified education expenses (explained in detail in chapter 2 of IRS Publication 970). To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. You do not subtract any amount of the BAH because it was paid to you and its use was not restricted."

For additional assistance, please refer to IRS Publication 970, Tax Benefits for Higher Education or visit the Veteran’s Affairs official GI Bill website.

16. The name on the Form 1098-T is incorrect or has been changed, how can I get it corrected?
To correct or change your name, you need to complete a Change of Name Form at Student Service Counter located on the first floor of Lassen Hall. One of the following documentations will be required:

• Copy of a Marriage Certificate
• Copy of a Divorce Decree
• Copy of a Legal Name Change
• Original Certificate of Citizenship

Once you have done this, you must contact the Student Financial Services Center at (916) 278-6736 to request a new corrected Form 1098-T be generated for you.

17. The address on the Form 1098-T is incorrect or has been changed, how can I get it corrected?
To correct or change your address, you need to complete a Change of Address Form at the Student Service Counter located on the first floor of Lassen Hall. Once you have done this, you must contact the Student Financial Services Center at (916) 278-6736 to request a new corrected Form 1098-T be generated for you.

18. The SSN/ ITIN on the Form 1098-T is incorrect, how can I get it corrected?
The Social Security Number/ITIN and address on your Form 1098-T was obtained from information provided to CSU Sacramento. The single most important information on the form is your Social Security Number/ITIN. Without your SSN/ITIN, the university cannot properly report an information return with the IRS. Your Social Security Number/ITIN must be correct.

Should your Social Security Number be incorrectly displayed on your Form 1098-T you need to go to the Student Service Counter located on the first floor of Lassen Hall. Once you have done this, you must contact the Student Financial Services Center at (916) 278-6736 to request a new corrected Form 1098-T be generated for you.

19. I do my own taxes and don't have a tax preparer. How do I know if I qualify for a tax credit?
The tax rules regarding eligibility for, calculation of, and limitations on the tuition and fee deduction and education credits can be complex. Whether you may take advantage of these tax credits depends upon your individual facts and circumstances, information which is known only to you and may require the assistance of a tax professional.

To calculate the tax credit, you must file IRS Form 8863 along with your federal income tax return. IRS Publication 970 explains which tuition and fee expenses and which payments qualify for the tax credits. It is your responsibility to determine if you qualify for either tax credit. The above IRS Form information is not intended to be legal or tax advice.

CSU Sacramento is unable to provide individual income tax advice. All information and assistance that CSU Sacramento can provide is contained in this notice. Please contact the Internal Revenue Service (IRS) at 1-800-829-1040 or your personal tax advisor for further information relating to your eligibility for and/or calculation of these tax credits.

20. What if I have more questions?
California State University Sacramento has provided the Form 1098-T in compliance with IRS guidelines. However, CSU Sacramento is unable to answer any tax-related questions or provide any tax advice on this issue. All information and assistance that CSU Sacramento can provide is contained in this notice. The content of this notice is not intended as legal or tax advice.

DISCLAIMER

CALIFORNIA STATE UNIVERSITY, SACRAMENTO 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 TAXATION WITH YOUR TAX QUESTIONS. EACH STUDENT AND/OR THEIR PARENTS MUST DETERMINE ELIGIBILITY FOR, CALCULATION OF, AND LIMITATION ON THE TUITION AND FEES DEDUCTION OR THE EDUCATION CREDITS (HOPE OR 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 CALIFORNIA STATE UNIVERSITY, SACRAMENTO, 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 (IRS). 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.