IRS Tuition Statement, Form 1098-T

Available on your Pipeline portal on January 31st.

The Form 1098-T, also called IRS Tuition Statement, is an informational form provided to both the student and the IRS reporting educational expenses each year, for the period of January - December. This form is intended to assist a student in determining eligibility to claim any tax credits and/or deductions for educational expenses. Santa Barbara City College provides this form to our students electronically on January 31st of every year.  We also file it with the Internal Revenue Service on the same day.

  • Calendar Year 2019 forms will be available in your pipeline portal on January 31st, 2020 Santa Barbara City College does not mail 1098-T forms to your home address.  

    • Log in to Pipeline
    • Select Student tab
    • Select Student Resources
    • Select Student Account
    • Select Tax Notification (1098-T)
    • Enter Tax Year (2019)

    All prior year Form 1098-T's are available in your pipeline account at all times. 

    If you can not access pipeline portal, contact our IT Helpdesk to have your access re-instated. 

  • Based on the amount of Qualified Tuition and Related Expenses billed by SBCC, less scholarships and grants received, the student may be able to take either the tuition and fees deduction or claim an education credit on Form 1040 or 1040A for the qualified tuition and related expenses that were paid during the calendar year.

    Depending on your income (or your family’s income, if you are a dependent), whether you were considered a full or half-time enrolled student, and the amount of your qualified educational expenses for the year, you may be eligible for a federal education tax credit. (You can find detailed information about claiming education tax credits in IRS Publication 970, page 9.)

    The dollar amounts reported on your Form 1098-T may assist you in completing IRS Form 8863, which is the form used for calculating the education tax credits that a taxpayer may claim as part of their tax return.

  • In previous years, your 1098-T included an amount in Box 2 that represented the qualified tuition and related expenses (QTRE) that we billed to your student account for the calendar year. Due to a change in reporting requirements under federal law, beginning with tax year 2018, we will report in Box 1 the amount of QTRE you paid during the year.

    Box 2 will no longer have any information recorded in it.  

  •  Take the Quiz!

    "Am I Eligible to Claim an Education Credit?"

    The IRS website offers this interactive Tax Assistant to help determine if you're eligible for certain educational credits or deductions including the American Opportunity Credit, the Lifetime Learning Credit, and the Tuition and Fees Deduction. 

  • In previous years, the student’s 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) Santa Barbara City College billed to the student’s account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, the District will report in Box 1 the amount of payments received for qualified tuition and related expenses paid during the calendar (tax year) 2018. 

    All students IRS Tuition Statement (1098T) Forms will be available on their pipeline portals no later than January 31, 2020. Please understand that 1098T’s will not be mailed.  Questions regarding the content of a student's 1098T must be directed by the student.  No questions can be answered to Parents, Legal Guardians, Accountants or other third party representatives without direct authorization by the student. 

  • International Students with a TIN or SSN will receive a Form 1098T;  International Students without a TIN or SSN will not.  Courtesy of your International Student Support Program, your ISSP advisors have provided the following information and resources for your Tax Form Requirements:

    All international students who were in the U.S. on an F-1 or J-1 visa for any period of time during 2019 are required to file tax forms even if you did not work in the U.S. If you did not work, you will not pay any taxes.
    Tax forms are due: April 15, 2020
    If you did not work in the U.S. during 2019: You can file your tax form for FREE by using this IRS Tax Form 8843 Online Wizard (at the link, scroll about halfway down the page). Fill out all of the questions, print your form, then sign and mail it to the IRS!    Note: You do not need a social security number to file your 8843 form.
     
    If you did work in the U.S. during 2019: Use Sprintax, an online tax filing software created specially for international students! It is the only tax filing service we recommend. The International Office has pre-paid the Sprintax federal filing fee for up to 125 students. All you need to do is:
    1. Create an account and follow the simple instructions (If you worked at SBCC, print your W-2 Form from Pipeline. Here's how.)
    2. Complete the online questionnaire
    3. Enter your free access code provided by your ISSP Advisor in the box on the ‘Review your order’ page
    4. Sprintax will prepare your tax return documents
    5. Print, sign, and mail your documents to the IRS (we recommend requesting a tracking number at the post office before sending!)
    If you have any questions, the Sprintax team will be happy to help via their 24/7 live chat feature.

How to Interpret your Form 1098-T, BOX-by-BOX 

  • Below is a blank sample of the 2018 Form 1098-T, that you will receive in January 2019, for your general reference. For more information about Form 1098-T, visit the IRS website for Form 1098-T Instructions.

    Your 1098-T, Tuition Form, will look similar to the image below, containing information such as the School Name, Address and Federal Tax Identification Number, and your Name, Address and Social Security Number: 

    2019 IRS Form 1098t
  • Address

    The address used on your Form 1098-T is from your pipeline portal.  This may be the original address from your application or it may be one you have updated over time.  If your current address does not match that on your Form 1098-T, please update your contact information in the pipeline portal:

    • Login to Pipeline
    • Select Student tab
    • Select My Personal Information
    • Select My Addresses and Phones
    • Under the Mailing section, select EDIT 
    • Update your information and select Submit 

    The address does not need to be updated on your Form 1098-T.  There will be no impact with the IRS and your tax credit eligibility with your former address listed on the Form.  

    TIN (SSN, ITIN, ATIN, or EIN)

    For security purposes, we only include the last four digits of your TIN on Copy B of Form 1098-T, however in the copy provided to the IRS, we report your full TIN.

    If this has been left blank or incorrect, it is imperative you correct this immediately.  Please contact Admissions & Records to have your TIN updated immediately.  Once it has been updated, the college will submit a "Corrected Form 1098-T" to both you and the IRS.

    Account Number

    Your student ID (K#) will be included in this box for reference.  If you have any questions regarding your Form 1098-T that has not been answered her, kindly provide your student ID (K#) when contacting us.

    • If you registered for and paid for Spring 2019 classes in 2018, those payments will NOT be included on the 2019 form.
    • If you register and pay for Spring 2020 classes in 2019, those payments will be included on the 2019 form.

    The figure in Box 1 shows the total amount of qualified tuition and related expenses that were paid for during the calendar year, less any amounts in scholarships and grants paid towards your qualified tuition, such as the California College Promise Grant and the SBCC Foundation Promise.

    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.

    Qualified Tuition and Related Expenses:

    Include

    Do Not Include

    • Resident and Non-resident Tuition
    • Undergraduate Program Tuition
    • Undergraduate Differential Tuition
    • Special Class (Material) Fees
    • Student Activity Pass Fees
    • Student Representation
    • Application Fees
    • Library (and other) Fines
    • Health Fee
    • Course Related Books and Equipment
    • Registration fees paid for non-credit courses
    • Study Abroad Courses
    • Transportation Pass

    Additionally, the amount shown in Box 1 for qualified tuition and related expenses paid during the calendar year may represent an amount that is different from the amount actually paid during the calendar year. For example, the billed amount of tuition and fees reported in this box may be reduced by the following deductions:

    Reported Amount (Total in Box 1) Has Been Reduced By:

    • Current year reductions in billed amounts for semesters billed during the calendar year.

    For example: A reduction due to withdrawal from classes.  The reductions may or may not have resulted in a refund, depending on whether the billed amounts had been paid prior to the reduction.

    • Payments received and applied to tuition charges from third party sponsors, State-funded grants, and scholarshipsscholarships.
  • Under section 25A of the Internal Revenue Codes and the associated regulations, a taxpayer may take a tuition and fee deduction or claim an education tax credit only with respect to qualified tuition and related expenses actually paid during the calendar year.  

    This box will be blank.   

  • SBCC has not made any changes in reporting methods between last calendar year (Jan-Dec 2018) and this calendar year (Jan-Dec 2019).  

    This box will not be checked.

  • This box shows any adjustments made to your qualified tuition and related expenses reported on a prior year Form 1098-T. The amount reported in Box 4 represents a reduction in tuition billed during a prior calendar year.  

  • This box reports the total of scholarships or grants administered and processed by SBCC Financial Aid Department during the calendar year. The amount reported in Box 5 excludes:

    • Student loans, for example subsidized, unsubsidized, PLUS, Perkins, and alternative loans.
    • Work-study.
    • Scholarships, grants, reimbursements or other types of sponsorships not administered or processed by SBCC Financial Aid.

    The amount of any scholarships or grants reported for the calendar year and other similar amounts not reported (because they are not administered and processed by SBCC) may reduce the amount of any allowable tuition and fee deduction or education credit that you are entitled to.

    Beginning with the 2011 tax year, Veterans Education Benefit amounts received (Post 9/11 GI Bill) will now be included in Box 5. 

      For additional information on Veteran's Education Benefits, please visit either the IRS  or the Department of Veterans Affairs  website.

  • This box shows any adjustments made to scholarships or grants previously reported on a prior year Form 1098-T. This amount may affect the amount of any allowable tuition and fees deduction or education credit you may claim for the prior year. This also may require you to file an amended income tax return (Form 1040X) for the prior year.

       See IRS Form 8863 for how to report these amounts.

  • This box will be checked if Box 1 includes amounts for an academic period beginning in the next calendar year. 

    • If you registered and paid for the upcoming Spring semester (January - May 2020) during November or December, this box will be checked. 

    If you believe the amount reported in Box 1 was incorrect, it may be because the amount was recorded on a prior year.  In this event, that prior year Box 7 would have been checked. You may retrieve your prior year Form 1098-T in your pipeline portal to confirm this information.

     See Pub. 970 for how to report these amounts.

  • This box shows whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at SBCC for at least one academic period during the calendar year. 

     Hope Tax Credit. You do not have to meet the workload requirement to qualify for the tuition and fee deduction or the lifetime learning credit.

  • The college does not offer any graduate degrees, graduate-level certificates, nor other recognized graduate level educational credentials.   

    This box will not be checked. 

 Frequently Asked Questions

  • 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
  • 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 sbcc.edu/admissions/ or phone (805) 730-4450.

  • SBCC reports charges billed to the account within each calendar year, January 1st - December 31st.

    For example: The current 1098-T's posted in January 2019 are for the 2018 Calendar year. 

  • Students automatically charge their accounts when registering for classes. If you registered during early registration (typically November or December), your account was charged at that time, making those charges eligible to claim during the calendar year in which they were incurred.

  • 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.

    The IRS Form 1098-T is not like the IRS Form W-2 obtained from your employer, which is required to be attached to the tax return filed with the IRS. The primary purpose of the IRS Form 1098-T is to let you know that SBCC 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.

  • 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 irs.gov/pub/irs-pdf/i1098et.pdf.

  • Any further questions can be directed to a representative in the Cashier's Office via email at: cashiers@sbcc.edu.

  • Special Note for 2018 Tuition Statements:

    In previous years, your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) Santa Barbara City College billed to your student account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, we will report in Box 1 the amount of payments received for qualified tuition and related expenses paid during the calendar (tax year) 2018. 

    Please note the amount in Box 1 will NOT be equal to, or sum to, your charges billed for calendar year 2018 because all charges are not considered qualified tuition and related expenses as defined by the Internal Revenue Service.  Qualified Tuition and related expenses are tuition, fees, and course materials required for a student to be enrolled at, or attend, an eligible educational institution.  Non-qualified tuition and related expenses include charges and fees for room, board, insurance, medical expenses (including student health fees), transportation, and similar personal, living, or family expenses.

 Additional Resources

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 at 1-800-829-1040.