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Frequently Asked Questions About IRS Form 1098-T
What is a 1098-T anyway?
How can I get a copy of my 1098-T?
Can I get a copy of last year's 1098-T?
Why didn't I receive a 1098-T from UCI?
Did you send a copy of this form to the IRS?
What am I supposed to do with the 1098-T form?
Why wasn't the 1098-T form mailed from the University?
The Social Security Number (SSN) on my form is missing or
incorrect. What should I do?
I have an Individual Taxpayer Identification Number (ITIN) instead
of a Social Security Number. What should I do?
The name on my form is incorrect. What should I do?
What does an amount in Box 1 mean?
Why are Boxes 2, 3, and 10 blank?
What does an amount in Box 4 mean?
What does an amount in Box 5 mean?
What does an amount in Box 6 mean?
What does the check mark in Box 7 mean?
What does the check mark in Box 8 mean?
What does the check mark in Box 9 mean?
The information provided in this web page is NOT tax advice. It is offered only as general information for UCI students and their families. Please
consult a qualified tax expert for advice on computing, claiming, or determining qualification for any tax benefit mentioned in this web site.
Question: What is a 1098-T anyway?
Answer: Form 1098-T: Tuition Payments Statement is the information return that colleges and
universities are required to issue for the purpose of determining a student's eligibility for the
Hope and Lifetime Learning education tax credits.
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Question: How can I get a copy of my 1098-T?
Answer: It's easy! Just use the Tax Credit Reporting Service (TCRS) student site at
http://www.1098t.com/.
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Click "Access My Record."
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Log in to the system according to the instructions, setting a PIN number if necessary. The
University does not supply a PIN number to TCRS on your behalf. If you have difficulty
with your PIN number, contact TCRS toll-free at (877) 467-3821.
Select the tax year of interest from the drop-down menu box. You may search for your
1098-T form for the current tax year (the default selection), as well as for the previous
two tax years.
After retrieving your 1098-T online, you may print as many duplicate copies as desired.
Note that you are not required to submit any copy of the 1098-T with your tax return.
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Question: Can I get a copy of last year's 1098-T?
Answer: Yes, provided that a form was issued to you. Follow the instructions for getting a copy
of your 1098-T above, making sure to select the tax year of interest from the drop-down menu
box. The current tax year appears in the window by default.
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Question: Why didn't I receive a 1098-T from UCI?
Answer: There are several possibilities:
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You are looking for your 1098-T at the wrong address.
IRS regulations require mailing your 1098-T to your permanent address, not your local or
campus one. Check at home to see if your family received the form.
Your 1098-T was mailed to the wrong address.
If you did not have a current address on file with the University, then your form may
have gone astray. To find out where your tax information was sent, login at the Tax
Credit Reporting Service (TCRS) or call toll-free (877) 467-3821. You may obtain copies
of your 1098-T through the web site at your convenience. Remember to update your
addresses at UCI with StudentAccess.
You were a visa student who did not have a valid Social Security Number (SSN) or
Individual Taxpayer Identification Number (ITIN) on file.
IRS regulations specify that the University is not required to issue a 1098-T in this
situation, unless the student requests the form.
You 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 UCI. However, UCEAP also uses the Tax Credit Reporting Service (TCRS) to issue
1098-Ts, so you may log in to access any available form.
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Question: Did you send a copy of this form to the IRS?
Answer: Yes. Section 6050S 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 Internal
Revenue Service in determining eligibility for the Hope and Lifetime Learning education tax
credits. The annual deadline for UCI to file the required tax information electronically is March
31, although data may be transmitted earlier as circumstances allow.
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Question: What am I supposed to do with the 1098-T form?
Answer: Keep it for your records. Since the University sends your 1098-T information to the
IRS, there is no need to attach a copy of the form to your tax return. The information contained
in the 1098-T will help you to determine if you may claim the Hope or the Lifetime Learning
education tax credits using IRS Form 8863: Education Credits [download].
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Question: Why wasn't the 1098-T mailed from the University?
Answer: To simplify reporting, and to promote the best customer service for students and their
families, the University contracted with Affiliated Computer Services (ACS) to provide the Tax
Credit Reporting Service (TCRS). In addition to mailing forms, TCRS hosts the 1098t.com web
site and provides toll-free customer support at (877) 467-3821. Note, however, that the filer's
information (name, address, telephone number, and federal identification number) on your form
all pertain to the University of California Irvine.
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Question: The Social Security Number (SSN) on my form is missing or incorrect.
What should I do?
Answer: Reporting to the IRS depends primarily on your SSN, so it is very important for you to
have the correct information on file with the University. Follow these steps to have a corrected
1098-T generated:
1. Furnish the University with your valid SSN. You cannot update your SSN using the
TCRS web site or customer service telephone number.
o If you attended a Main campus and/or Summer program:
You must submit a written request to change or correct your SSN by mail or in
person to the Registrar's Office. You will be required to supply a signed, legible
copy of your Social Security card. Form W-9S (Request for Student's or
Borrower's Taxpayer Identification Number and Certification) is the official IRS
form used to state your SSN. You need only to complete Part I of this form when
requesting a 1098-T. Enter your SSN in the spaces marked "Taxpayer
identification number."
o If you attended an Extension program only:
You may login to your account to enter your SSN securely, or contact Student
Services for assistance.
2. Email [email protected] when your corrected SSN is on file, using your UCINetID to send the
message whenever possible. Note that the message must come from you, not family
members or tax preparers. Please state your name, UCI student ID number, and the
reason you are requesting a new 1098-T, so that the information may be processed
effectively. For security of your personal information, do not state your SSN in the
email.
3. Updates may take 3-5 working days to process; please request changes well in advance of
any appointments or deadlines. A 1098-T form will not be issued from TCRS unless
authorized by the University.
4. You may view and print your updated record at http://www.1098t.com/, although an
updated form may be mailed to your permanent address when available.
The annual deadline for UCI to file 1098-T tax information electronically with the IRS is March
31, although data may be transmitted earlier as circumstances allow. Please make sure any
updates are completed before mid-March to promote accurate filing.
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Question: I have an Individual Taxpayer Identification Number (ITIN) instead
of a Social Security Number. What should I do?
Answer: Reporting to the IRS depends on correctly identifying you, so it is very important for
you to have your ITIN on file with the University. Follow these steps to have a 1098-T
generated:
1. Furnish the University with your valid ITIN. You cannot supply this information through
the TCRS web site or customer service telephone number.
o If you attended a Main campus and/or Summer program:
Form W-9S (Request for Student's or Borrower's Taxpayer Identification Number
and Certification) is the official IRS form used to state your ITIN. You need only
to complete Part I of this form when requesting a 1098-T. Enter your ITIN in the
spaces marked "Taxpayer identification number." Bring legible copies of the
completed Form W-9S, and the card or letter you received from the IRS assigning
your ITIN, to Campus Billing Services.
o If you attended an Extension program only:
Please contact Student Services for assistance.
2. Email [email protected] when your ITIN is on file, using your UCINetID to send the message
whenever possible. Note that the message must come from you, not family members or
tax preparers. Please state that your name, UCI student ID number, and the reason you
are requesting a new 1098-T, so that the information may be processed effectively. For
security of your personal information, do not state your ITIN in the email.
3. Corrections may take 3-5 working days to process; please request changes well in
advance of any appointments or deadlines. A 1098-T form will not be issued from TCRS
unless authorized by the University.
4. You may view and print your updated record at http://www.1098t.com/, although a
corrected form may be mailed to your permanent address when available.
The annual deadline for UCI to file 1098-T tax information electronically with the IRS is March
31, although data may be transmitted earlier as circumstances allow. Please make sure any
corrections are completed before mid-March to promote accurate filing.
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Question: The name on my form is incorrect. What should I do?
Answer: Your name is a key element of your tax information, so be sure to submit changes to
the University as soon as possible. Follow these steps to have a corrected 1098-T issued:
1. Furnish the University with your valid name. You cannot correct your name using the
TCRS web site or customer service telephone number.
o If you attended a Main campus and/or Summer program:
You must complete a Change of Name Petition and submit the supporting
documentation at the Registrar's Office. Please read the instructions on their web
site for details.
o If you attended an Extension program only:
Please contact Student Services for assistance.
2. Email [email protected] when your corrected name is on file, using your UCINetID to send the
message whenever possible. Note that the message must come from you, not family
members or tax preparers. Please state that your name, UCI student ID number, and the
reason you are requesting a new 1098-T, so that the information may be processed
effectively.
3. Corrections may take 3-5 working days to process; please request changes well in
advance of any appointments or deadlines. A 1098-T form will not be issued from TCRS
unless authorized by the University.
4. You may view and print your updated record at http://www.1098t.com/, although a
corrected form may be mailed to your permanent address when available.
The annual deadline for UCI to file 1098-T tax information electronically with the IRS is March
31, although data may be transmitted earlier as circumstances allow. Please make sure any
corrections are completed before mid-March to promote accurate filing.
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Question: What does an amount in Box 1 mean?
Answer: Box 1 ("Payments received for qualified tuition and related expenses") of your 1098-T
displays the net amount of payments received during the tax year (January - December) that were
required as a condition of your enrollment and attendance. To "qualify," payments must relate to
an academic period for which fees are due and payable during the tax year, and for which
instruction begins no later than March of the following tax year. The amount is calculated by
summing the "qualified" portions of registration and course materials fees, less any refunds or
reductions of these fees due to enrollment changes. This net amount is sent to the IRS.
By the IRS' definition, "qualified tuition" does not include insurance and student health fees; see
"Expenses That Do Not Qualify" in Chapter 2 (Hope Credit), or "Expenses that Do Not Qualify"
in Chapter 3 (Lifetime Learning Credit) of Publication 970: Tax Benefits for Education
[download] for more information. At UCI, insurance and student health fees include
Undergraduate Student Health Insurance Premiums (USHIP), Graduate Student Health Insurance
Premiums (GSHIP), and the Medical Student Disability Insurance Fee.
On the reverse of the student copy of your 1098-T, you will find the "financial supplement,"
providing more detailed information. Part 1 "Payments Received for Tuition and Related
Expenses," displays your payments broken down into the following expense categories (if
applicable):
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Regular Session Fees
Pre-paid Regular Session Fees
Course Materials Fees
Summer Session Fees
University Extension Fees
Pre-paid University Extension Fees
Access your record at UCI's Tax Credit Reporting Service (TCRS) http://www.1098t.com/ to
view and print copies of your 1098-T and "financial supplement." Also at this web site, the
expense categories in Part 1 are linked to more information. For example, just click on a link for
"Regular Session Fees," and you will see the details (dates, descriptions, amounts) for all
transactions that were compiled into that category, such as:
03/14/2007 Qualified Education Expenses (Q) Regular Session Fees (05) Spring 2007 SPRING
2007 REG FEES $2,264.50
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Question: Why are Boxes 2, 3, and 10 blank?
Answer: These boxes are blank because the information is not applicable to UCI as the filer of
your 1098-T.
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Box 2 ("Amounts billed for qualified tuition and related expenses") is blank because UCI
reports "Payments received" instead. The IRS provides the option for schools to report
either "Payments received" in Box 1, or "Amounts billed" in Box 2, but not both. Since
education tax credits are based on "payments received for qualified tuition," UCI reports
"qualified tuition" in Box 1 as a service to our students.
Box 3 ("Check if you have changed your reporting method for 2007") is blank because
UCI has not changed its reporting method from a previous tax year, and continues to
report "Payments received," not "Amounts billed."
Box 10 ("Ins. Contract reimb./refund") is blank because UCI is not an insurer.
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Question: What does an amount in Box 4 mean?
Answer: Box 4 ("Adjustments made for a prior year") shows any refunds during the current year
for payments of "qualified tuition and related expenses" reported on a 1098-T for a prior tax
year. For example, if you paid Winter 2007 registration fees when due in December 2006,
"qualified tuition" for that quarter would have been reported on your 1098-T for 2006. If you
subsequently received a refund of Winter 2007 registration fees in January 2007, the amount
refunded would be reported in Box 4 for tax year 2007. Refunds may be the result of changing
from full-time to part-time study, nonresident to resident classification, or
cancellation/withdrawal.
If you access your record at UCI's Tax Credit Reporting Service (TCRS) at
http://www.1098t.com/ , you may view and print copies of your 1098-T and "financial
supplement." At the web site, the expense categories in Part 3 of the "financial supplement" are
linked to more information. For example, just click on a link for "Regular Session Fees," and you
will see the details (dates, descriptions, amounts) for all transactions that were compiled into that
category, such as:
01/29/2007 Adjustments to Charges (X) Regular Session Fees (05) Winter 2007 PTFT STATUS
CHANGE -$901.00
The amount in Box 4 may reduce any allowable education credit you claimed for a prior year.
For more information, refer to "When Must the Credit be Repaid (Recaptured)" for the Hope and
Lifetime Learning credits in Publication 970: Tax Benefits for Education [download].
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Question: What does an amount in Box 5 mean?
Answer: Box 5 ("Scholarships or grants") shows the net amount of certain forms of educational
assistance that were received or applied to your student account during the tax year (January December), regardless of the quarter for which the funds originally were intended. For example,
if you received a check for Fall 2006 Pell Grant in 2007, the amount of the check would be
added into Box 5. Note that the amount in Box 5 may include fee payments and other credits, as
well as checks. Any subsequent adjustments or reductions to educational assistance that occurred
in the same tax year are summed into the amount. The net amount is sent to the IRS.
The IRS states that there is "no double benefit allowed." This means that if you pay tuition with
certain forms of educational assistance, on which you do not pay taxes, you must reduce any
education credit you claim by those amounts. See "No Double Benefit Allowed" in Chapter 2
(Hope Credit), or "No Double Benefit Allowed" in Chapter 3 (Lifetime Learning Credit) of
Publication 970: Tax Benefits for Education [download] for more information. Reportable forms
of education assistance are not limited strictly to scholarships and grants, but may include funds
received from employers or sponsors.
On the reverse of the student copy of your 1098-T, you will find the "financial supplement,"
providing more detailed information. Part 2 "Scholarships or Grants," displays relevant
educational assistance broken down into the following categories (if applicable):
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Grants and Scholarships
Fellowships, Traineeships and Stipends
Outside Sponsored Awards
Third-party Billing Arrangements
Tuition/Fee Remissions
Waivers and Exemptions
Access your record at UCI's Tax Credit Reporting Service (TCRS) http://www.1098t.com/ to
view and print copies of your 1098-T and "financial supplement." Also at this web site, the
educational assistance categories in Part 2 are linked to more information. For example, just click
on a link for "Grants and Scholarships," and you will see the details (dates, descriptions,
amounts) for all transactions that were compiled into that category, such as:
02/27/2007 Gift Aid and/or Fee Reductions (G) Grants and Scholarships (50) Spring 2007 UC
Irvine Grant Sprg $1,363.50
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Question: What does an amount in Box 6 mean?
Answer: Box 6 ("Adjustments to Scholarships or grants for a prior year") shows an amount if
"scholarships or grants" that were reported on a 1098-T for a prior year were subsequently
adjusted or reduced in the current tax year. For example, if you received Fall 2006 UC Irvine
Grant in September 2006, it would be reported as "scholarships or grants" on your 1098-T for
2006. If the grant amount later was adjusted or reduced in January 2007, and the charge to your
student account was paid, the amount cannot be summed into Box 5. It must be reported
separately in Box 6 for tax year 2007.
If you access your record at UCI's Tax Credit Reporting Service (TCRS) at
http://www.1098t.com/ , you may view and print copies of your 1098-T and "financial
supplement." At the web site, the expense categories in Part 3 of the "financial supplement" are
linked to more information. For example, just click on a link for "Regular Session Fees," and you
will see the details (dates, descriptions, amounts) for all transactions that were compiled into that
category, such as:
01/31/2007 Adjustments to Gift Aid (Y) Grants and Scholarships (50) Fall 2006 ADJ-UC Irvine
Grant Fal -$300.00
The amount in Box 6 may affect any allowable education credit you claimed for a prior year.
Please consult a tax expert to determine if you may need to recalculate your tax benefit for that
prior year.
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Question: What does the check mark in Box 7 mean?
Answer: Box 7, if checked, indicates that "payments received" in Box 1 include "Pre-paid
Regular Session Fees" and/or "Pre-paid University Extension Fees." "Pre-paid" fees are those
paid during the tax year for a quarter beginning in the first 3 months of the following tax year. At
UCI, only Winter quarter registration fees fit into these criteria, because fees are due and payable
in December of one tax year for instruction beginning in January of the following tax year.
Spring quarter registration fees are never considered "pre-paid," because fees are always due and
payable in the same tax year as instruction begins. "Expenses That Do Not Qualify," such as
student health insurance, are not included in the amount of "Pre-paid Regular Session Fees."
On the reverse of the student copy of your 1098-T, you will find the "financial supplement,"
providing more detailed information. Part 1 "Payments Received for Tuition and Related
Expenses," displays your payments broken down into the following expense categories (if
applicable):






Regular Session Fees
Pre-paid Regular Session Fees
Course Materials Fees
Summer Session Fees
University Extension Fees
Pre-paid University Extension Fees
Access your record at UCI's Tax Credit Reporting Service (TCRS) http://www.1098t.com/ to
view and print copies of your 1098-T and "financial supplement." Also at this web site, the
expense categories in Part 1 are linked to more information. For example, just click on a link for
"Pre-paid Regular Session Fees," and you will see the details (dates, descriptions, amounts) for
all transactions that were compiled into that category, such as:
12/04/2007 Qualified Education Expenses (Q) PrePaid Regular Session Fees (83) Winter 2008
WINTER 2008 REG FEES $2,518.50
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Question: What does the check mark in Box 8 mean?
Answer: Box 8, if checked, indicates that you were considered to be "enrolled at least half-time"
for one or more quarters during the tax year. At UCI, "at least half-time" means that you were
enrolled in 6 or more units for any quarter.
In order to claim the Hope Credit, a student must be enrolled at least half-time in a program that
leads to a degree, certificate, or other recognized educational credential for at least one academic
period beginning during the tax year. (See "Who is an Eligible Student" in Chapter 1 of IRS
Publication 970: Tax Benefits for Education [download] for more information.)
Note that a check mark does not guarantee your ability to claim the Hope Credit, as additional
eligibility requirements must be met. Also note that the workload requirement does not apply to
the Lifetime Learning Credit, which is allowed for any level of enrollment.
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Question: What does the check mark in Box 9 mean?
Answer: Box 9, if checked, indicates that you were enrolled in a graduate program for one or
more quarters during the tax year. The University checks this box if you attended as a graduate
student for any quarter of your enrollment during the tax year.
In order to claim the Hope Credit, a student must not have completed the first 2 years of
postsecondary education (generally, the freshman and sophomore years of college) as of the
beginning of the tax year. (See "Who is an Eligible Student" in Chapter 1 of IRS Publication
970: Tax Benefits for Education [download] for more information.)
Note that the lack of a check mark in this box does not guarantee eligibility for the Hope Credit,
which must be claimed within the first two years of postsecondary education. Since the Lifetime
Learning Credit is not so limited, you may choose to apply expenses for graduate-level degree
work towards claiming this benefit.
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The information provided in this web page is NOT tax advice. It is offered only as general information for UCI students and their families. Please
consult a qualified tax expert for advice on computing, claiming, or determining qualification for any tax benefit mentioned in this web site.
Further information is available from:
Internal Revenue Service
(800) 829-1040 or TTY (800) 829-4059
¤ Publication 970: Tax Benefits for Higher Education
¤ Tax Topic 456: Student Loan Interest Deduction
¤ Tax Topic 605: Education Credits
¤ FAQ: Hope & Lifetime Learning Educational Credits
¤ FAQ: Education & Work-Related Expenses
¤ Tax Trail: Student Loan Interest
¤ Tax Trail: Deduction for Higher Education Expense
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