1098-T Introduction and Questions
The Information provided below is not a substitute for professional/government tax counseling or for reading Internal Revenue Service and California Tax Board publications. UCSC is unable to provide tax advice to individuals.
Your personal financial records serve as official supporting documentation for your federal income tax return. The information on the 1098-T form is only provided to assist you.
Due to FERPA (Family Educational Rights and Privacy Act) we can only answer specific questions about an account or 1098-T for the account holder (student).
Please sign up for electronic delivery of your 1098-T (details are below).
What is the form 1098-T?
Form 1098-T is an annual IRS form completed by UCSC as required by the Taxpayer Relief Act of 1997, which is furnished to students to assist them in the preparation of their annual income tax returns. The form summarizes qualified tuition and related expenses for a calendar year. Your 1098-T forms are prepared for UCSC by our vendor TCRS.
Your 2012 1098-T form will be accessible by January 31, 2013
We encourage you to take advantage of electronic delivery. Electronic delivery saves time, eliminates the risk of losing your 1098-T, and safeguards your personal information.
To sign up for electronic delivery of your 1098-T log into the TCRS website located at http://www.1098-T.com. Click on the ‘Access My Record’ tab located on the homepage and log into your account. Once logged in select ‘Receive 1098-T Forms electronically’ and follow the instructions.
If you do not choose to receive your form electronically then a form will be mailed to you. Forms will be mailed by January 31, 2013. The forms will be mailed using the addresses in our online academic information system. If you have moved, please help mitigate delays by updating your addresses in your Student Portal prior to January 1, 2013.
Understanding the 1098-T Form
Box 1: Payments received for qualified tuition and related expenses - We report to the IRS the amount of qualified tuition expenses paid during the most recent calendar year (Jan 1 to Dec 31).
Box 2: Amounts billed for qualified tuition and related expenses. Not used.
Box 3: Change in reporting methods - Not used.
Box 4: Adjustments made for a prior year - This is for adjustments to qualified tuition and related expenses for any period prior to the beginning of the most recent calendar year.
Box 5: Scholarships or grants - This box shows the net amount of certain forms of educational assistance that were received or applied to your student account during the most recent calendar year, regardless of the quarter for which the funds originally were intended. Scholarships and grants may be paid directly to the student or may be in the form of direct tuition reductions. We like to think of this category as "free money" that does not need to be paid back.
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Grants and scholarships
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Fellowships, traineeships, and stipends
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Outside sponsored awards
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Third party billing arrangements
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Tuition / fee remissions
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Waivers and exemptions
Box 6: This is for adjustments to scholarships and grants that were granted anytime prior to the most recent calendar year.
Box 7: If this box is checked, then "payments received" in Box 1 includes "pre-paid fees". "Pre-paid" fees are those qualified tuition and related expenses paid during the most recent calendar year for the academic quarter that begins in the next year. It is common for a student to register, be billed, and pay tuition for Winter quarter (Jan - Mar) in November or December of the previous year.
Box 8: If this box is checked, then the student has enrolled at least half time for at least one quarter during the most recent calendar year.
Box 9: If this box is checked, then the student is a graduate student or in a credential program.
Questions and Answers
What are qualified education expenses?
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Registration and tuition fees that are required to enroll at UCSC
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UCSC Student Services Fees
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UCSC Campus Fees
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Non-Resident Supplemental Tuition
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Course specific fees
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Books and supplies that are required for course instruction. (Since UCSC cannot track any amounts paid for books and supplies, no amounts will be reported on the 1098-T form. Please keep your receipts)
Expenses that are not reported on the 1098-T Form
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Room and Board
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Insurance
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Health Center Charges
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Travel
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Research
Do I need to complete a 1098-T form?
No, the 1098-T form is completed by UCSC.
What is the Federal Tax ID Number for UCSC?
UCSC's Federal Tax ID Number is: 94-1539563
Why did I not receive a 1098-T form?
Some of the most common reasons for not receiving a 1098-T are:
UCSC does not have your social security number. This information is required for 1098-T reporting.
UCSC does not have your valid address, check the Student Portal, to be sure we have your correct addresses.
UCSC may not furnish a 1098-T for the following students:
Students who take classes where no academic credit is offered even if the student is otherwise enrolled in a degree program.
Students who are nonresident aliens for income tax purposes (unless requested by the student).
UC Extension students. UC Extension students with questions can contact them here:
Address: UCSC Extension, 1101 Pacific Ave., Ste. 200, Santa Cruz, CA 95060
Email: cwalker@ucsc.edu
Phone: 408-450-4920
Students who participated in an international study or education abroad program. Depending on the type of program in which you participated, a 1098-T may have been issued to you by the University of California Education Abroad Program (UCEAP), not by UCSC. UCEAP also uses TCRS to issue 1098-Ts, so you may look for your 1098-T online at the TCRS website.
What are the educational tax benefits that the IRS offers?
Only you and your tax consultant can determine if you are eligible for any educational tax benefits. UCSC cannot advise you on your tax situation. For details, check out IRS publication 970. You can also call the IRS at 1-800-829-1040, Monday-Friday, 7:00 AM - 10:00 PM. Or visit their website Internal Revenue Service.
I am an international student, do I need a 1098-T form?
It depends on whether you are a non-resident alien for federal income tax purposes. Non-resident aliens are generally not eligible for educational tax benefits.
Will my 1098-T form show my entire Social Security number?
The Social Security number will be truncated to show only the last four digits.
Other questions?
Please e-mail oarinfo@ucsc.edu.
DISCLAIMER: The information on this page is general information only. We are not personal tax preparers and cannot give any personal tax advice. For tax preparation advice, please consult a tax advisor.
Additional information is available at www.1098-t.com or by calling 1-877-467-3821.
You can also call the IRS at 1-800-829-1040, Monday-Friday, 7:00 AM - 10:00 PM.