Frequently Asked Questions:
- What is the Form 1098-T?
- Does every student get a Form 1098-T?
- Why didn't I receive a Form 1098-T for last year?
- How do I obtain my Form 1098-T?
- Why is Box 1 (Payments Made) on my form blank?
- What charges are considered "qualified" or "eligible"?
- What charges are considered "non-qualified" charges?
- What is the timeline for Form 1098-T?
- Why do my current Spring semester charges not appear on my Form 1098-T?
- What amounts are reported on Form 1098-T?
- What is the Lifetime Learning Tax Credit?
- Did you send a copy of this form to the IRS?
- Do I actually submit the Form 1098-T with my tax return?
- How are VA Benefits reported on my Form 1098-T form?
- I still have questions. Who can I contact?
- Additional Resources
The 1098-T form, also referred to as the "Tuition Payment Statement", is supplied to the student to assist you, the taxpayer, in determining if you are eligible to claim any tax credits and/or deductions for educational expenses.
SBCC must file a Form 1098-T for each student enrolled for the given calendar year and for whom a reportable and eligible transaction is made. However, the IRS does not require the college to provide a Form 1098-T for:
- Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program
- Nonresident alien students
- Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships and/or grants
- Students whose expenses are covered by a formal 3rd party billing agreement, such as the SBCC Promise Program
Educational institutions are required to secure social security numbers (SSN) or, if you are not eligible to obtain a SSN, your individual taxpayer identification number (ITIN) in order to file certain information returns with the IRS and to furnish a statement to you. The return that Santa Barbara City College is required to file includes information about qualified tuition and related expenses (Form 1098-T Tuition Statement). The information about your tuition will help to determine whether you, or the person who can claim you as a dependent, may take the tuition and fees deduction or claim an education credit to reduce federal income tax.
If you did not provide your SSN as part of your application for admission process, please download the form W-9S - Request for Student’s or Borrower’s Taxpayer Identification Number and Certification. Submit the completed W-9S form to the SBCC Admissions & Records Office, located in the Student Services Building SS-110.
Here is the link to obtain the W-9S form here. If you have any questions about completing this form or updating your record, please contact the Admissions & Records Office directly at http://www.sbcc.edu/admissions/ or phone (805) 730-4450.
1098-T forms are available on your Pipeline portal. Santa Barbara City College does not mail 1098-T forms to your home address.
To access and print your 1098-T Form, please log in to your Pipeline account. Under the Student tab, select:
- Student Resources
- Student Account
- Tax Notification (1098-T)
- Select Year (2016)
The IRS gives institution's the option to report either Box 1 (Amounts Billed) or Box 2 (Payments Made), based on each institutions’ tax reporting methods. Santa Barbara City College reports in Box 2 (Payments Made). Please expect Box 1 to be blank.
To calculate payments made to Santa Barbara City College, see the the official Statement of Account for the semesters within the appropriate tax year. Students can access their Account Summary through their Pipeline account by clicking 'Student Account' under the Student tab in their Pipeline account and selecting 'Account Summary by Term'.
For purposes of the tuition and fees deduction, qualified, or eligible, charges are in-state or out-of-state tuition charges required for a student to be enrolled at or attend SBCC and receive academic credit for the completion of course work.
Non-qualified charges include books, housing, health fee, and transportation fees. Other examples of non-qualified charges include expenses incurred for a course to enhance job skills, improve language skills, or study abroad, unless a degree program requires studying abroad.
SBCC reports charges billed to the account within each calendar year (January 1st-December 31st).
Students automatically charge their accounts when registering for classes. If you registered during early registration (typically October or November), your account was charged at that time, making those charges eligible to claim during the calendar year in which they were incurred.
- Box 1 amounts paid are not reported by Santa Barbara City College.
- Box 2 represents amounts billed for qualified tuition and related expenses netted against any reductions (Fee Waivers, Remissions) in charges for qualified tuition and related expenses.
- Box 4 represents reductions made to amounts billed for qualified tuition and related expenses that were reported for a prior calendar year.
- Box 5 represents the total amount of scholarships, grants or 3rd Party Sponsor Credits that were processed for the payment of qualified tuition and related expenses.
- Box 6 represents the amount of reductions or refunds made for scholarships or grants that were reported for a prior year.
- Box 8 is only checked if you have been at least a half-time student (6 credit hours) for a least one academic period that began during the calendar year.
- Box 9 is checked if you were enrolled as a graduate student for at least one academic period during the calendar year for which reporting is required.
To review information about this Tax Credit option as a result of the Tax Relief Act of 1997, you may access IRS Publication 970, "Tax Benefits for Education".
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 American Opportunity and Lifetime Learning education tax credits. The annual deadline to file the required tax information electronically is March 31, although data may be transmitted earlier.
There is no requirement for the 1098-T to be attached along with your tax return. This document may be kept for your personal records.
Beginning in 2012, VA Benefits received under the Post 9/11 GI Bill are now reported as scholarships on the 1098-T form in Box 5. Although VA benefits are not considered a resource when need is calculated, the IRS has recently defined Box 5 to include payments received from governmental entities. The definition of Box 5 is:
The total amount of any scholarships or grants administered and processed during the calendar year for the payment of the student's costs of attendance. Scholarships and grants generally include all payments received from 3rd parties (excluding family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Defense, civic, and religious organizations, and nonprofit entities.
For more information you may access https://www.irs.gov/pub/irs-pdf/i1098et.pdf.
Any further questions can be directed to a representative in the Cashier's Office via email at: firstname.lastname@example.org.
- IRS Publication & Forms: www.irs.gov/Forms-&-Pubs
- IRS Instructions for Form 1098-T: www.irs.gov/pub/irs-pdf/i1098et.pdf
- IRS Resource on Tax Benefits for Education - Publication 970: www.irs.gov/pub/irs-pdf/p970.pdf
- IRS Instructions for Form 8863 Education Credits: www.irs.gov/uac/about-form-8863
- IRS Resource on American Opportunity Credit: www.irs.gov/publications/p970/ch02.html#en_US_publink1000204381
- IRS Resource on Lifetime Learning Credit: www.irs.gov/publications/p970/ch03.html
- IRS Instructions for Form 1040: www.irs.gov/publ/irs-pdf/i1040.pdf
- IRS Form W-9 Report Social Security Number to Educaiton Institution: www.irs.gov/pub/irs-pdf/fw9.pdf
Santa Barbara City College is not authorized to offer any personal tax advice. Please address all questions and concerns regarding personal tax matters to a tax consultant/advisor or the IRS directly @ 1-800-829-1040.