University of California, Riverside

Student Business Services



1098-T Information


The IRS Form 1098-T Tuition Statement for tax year 2018 is now available.  The University of California has contracted with Tab Service Company to electronically produce your 1098-T form.  Forms will not be mailed.

To obtain your 1098-T form for tax year 2018 or 2017, please visit www.tsc1098T.com and enter the following information to login:

  • Site ID: 11560
  • Username: Student ID
  • Password: Last 4 digits of your SSN

*If you are an international student without an SSN or have otherwise not provided your SSN to the University of California, Riverside, the temporary password will be 0000. Submitting this temporary password in the login screen will initiate a password reset process with your email on file.

For security reasons, you will then be prompted to change your password. Enter your old password (last four digits of your SSN) and then enter a new password. The new password must be 7 characters and contain at least one numeric character, one upper case letter and one special character.

Once you login to the website, you can access and print your 1098-T form by selecting “View/Print My 1098-T” from the menu on the left side of the screen.

If you need assistance obtaining your 1098-T for either 2018 or 2017, please contact TAB Service Company at 888-220-2540.

For 1098-T forms prior to tax year 2017, please email Student Business Services at sbsofc@ucr.edu with your full name, student ID and the applicable tax year.

 

What is a 1098-T?

Form 1098-T is a "Tuition Statement" that eligible educational institutions are required to provide to enrolled students who have reportable transactions. Information reported on Form 1098-T can assist taxpayers determine their eligibility for education tax credits. Receiving a 1098-T form does not mean you are necessarily eligible for an education tax credit. To determine your eligibility, contact your tax advisor or visit the IRS website at https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-llc.

IRS Substantiation Reminder

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 qualified tuition and related expense you paid during the calendar year.

It is each student’s individual responsibility to maintain all records and documents supporting all educational credits and deductions taken on their personal tax returns. The Form 1098-T provided by UCR does not serve as full documentation for any educational credit or deduction claimed. Amounts reported on the Form 1098-T must be substantiated by proper payment and scholarship award documentation and evidence (i.e. canceled checks, credit card receipts, scholarship award letters, bank statements, etc.). Upon review of such documentation, students may find additional eligible educational expenses not reported on the Form 1098-T (i.e. textbooks, on-campus housing payments, etc.). Please refer to IRS Publication 970, Tax Benefits for Higher Education for further guidance.

Reasons I may not receive a 1098-T

Not all students will receive form 1098-T. There are certain exceptions that allow schools not to issue a 1098-T. Below are possible reasons you did not receive a 1098-T.

  • Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program. (Continuing education courses are a common example of noncredit classes.)
  • Nonresident alien students. A nonresident alien is a foreign national or non-U.S. citizen who has not passed the green card test or the substantial presence test. (Note: An institution must furnish a 1098-T to Nonresident alien students who specifically request the form.)
  • Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships.

I believe that I am eligible for a 1098-T.  How do I get a copy?

Go to www.tsc1098T.com to either print/view your 1098-T or have a copy emailed to you.

What information is reported on the 1098-T?

  • Box 1 – (Tax year 2018) indicates any payment made by the student and received by the educational institution for qualified tuition and related expenses.
  • Box 2 - (prior to Tax year 2018) indicates any qualified tuition or related expenses billed to the student by the educational institution.
  • Box 3 - if checked, this indicates that the reporting method has changed from the prior year.
  • Box 4 - indicates any reductions to eligible expenses reported for any prior year.
  • Box 5 - indicates the amount of scholarships and grants processed for the calendar year. Scholarships and grants generally include all payments received from third parties (excluding loans and family members).
  • Box 6 - indicates any reduction amount to scholarships or grants reported for any prior year.
  • Box 7 - for 2018, 1098-Ts and subsequent years this indicates payments received for qualified tuition and related expenses reported in the current year of the 1098-T relate to an academic period that begins in January through March of the subsequent year. (For example, payments received in calendar year 2018 for classes attended in January to  March of 2019)
  • Box 8 - if checked, this indicates the student was at least half-time or greater for at least one academic period during the tax year.
  • Box 9 - if checked, this indicates the student was a graduate student for at least one academic period of the tax year.
  • Box 10 - indicates the amount of any insurance contract reimbursement or refund.

Why does my 1098-T not have an amount in box 1 and box 2?

For years 2017 and prior, your educational institution may either report payments made by the student for qualified tuition and related expenses in Box 1 or they may report the amount billed to the student for qualified tuition and related expenses in Box 2. The school cannot report amounts in both box 1 and box 2. Starting with the 2018 1098-Ts, all schools will only report amounts paid for qualified tuition in Box 1.

I believe information on my 1098-T is incorrect. How do I have it corrected?

Each school has a different process for reviewing and correcting 1098-Ts. Check your school’s website for any specific information about 1098-Ts.

What are the education credits?

The American Opportunity Credit (AOTC) and Lifetime Learning Credit (LLC) are the two education credits currently available to tax payers who meet certain income limits and other eligibility criteria.

The AOTC is available for degree seeking students who have not completed their first four years of higher education. The student must have an enrollment status of at least half time or greater in at least one academic period during the tax year. On form 1098-T, schools will check box 8 to indicate a student was determined to be at least half time during the tax year. A portion of the AOTC is refundable.

For the latest information about the AOTC including eligibility and income limits, please visit the IRS website listed below.

https://www.irs.gov/credits-deductions/individuals/aotc

The Lifetime Learning Credit (LLC) is available to all students enrolled at an eligible educational institution. The credit is open to undergraduate, graduate, and students enrolled in professional degree courses. There is no limit to how many years this credit can be claimed and you are not required to be enrolled as half time or greater. The LLC can help offset any tax money that you may owe, but you will not receive any money back as part of a refund. (This credit will not apply if the taxpayer is already receiving a refund, however if a taxpayer owes money it can help reduce the amount a taxpayer may owe.)

For the latest information about the LLC including eligibility and income limits, please visit the IRS website listed below.

https://www.irs.gov/credits-deductions/individuals/lifetime-learning-credit

What expenses are considered qualified for the education credits?

For the American Opportunity Credit, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. See IRS Publication 970 for examples and more information about qualified expenses.

Expenses that do not qualify include:

  • Housing (e.g., room, board, etc.)
  • Health Insurance
  • Textbooks
  • Parking
  • Advance to Candidacy Fee
  • Highlander Orientation Fee
  • Single Document Fee

For the Lifetime Learning Credit, qualified expenses include fees for a course that was part of a post-secondary degree program or to improve job skills. Fees related to books, supplies, equipment, and student activity fees are only qualified if they must be paid to the institution for enrollment.

For more information on qualified and non-qualified fees see IRS Publication 970. https://www.irs.gov/pub/irs-pdf/p970.pdf

How do I claim an education credit?

For tax year 2017 and prior you do not need a 1098-T form to claim an education tax credit. Beginning with the 2018 1098-T, the law requires a taxpayer to have received a 1098-T form to be eligible for the education tax credits. To claim an education tax credit, the eligible taxpayer will need to use IRS form 8863 and submit it along with form 1040.

Instructions for IRS form 8863: https://www.irs.gov/pub/irs-pdf/i8863.pdf

Form 8863: https://www.irs.gov/pub/irs-pdf/f8863.pdf

 How do I find UCR documentation to assist me in claiming an education credit?

You should use the information on the Form 1098-T in conjunction with your own payment records to complete your individual tax return.

  • For payments and charges by term, login to R’Web, Student Account, Account Summary by Term.

 

  • For billing statements, login to R’Web, Student Account, Student Account Online, Your Bills.

If you have questions about how to compute an education tax credit, consult your tax professional or refer to IRS Publication 970.

Important Changes to Your 1098-T form starting tax year 2018:

In tax year 2017, the University of California, Riverside (UCR) reported Qualified Tuition and Related Expenses (QTREs) in Box 2.  Box 2 reporting represented the QTREs that was billed to your student account for the calendar (tax) year. Due to an IRS change to institutional reporting requirements under federal law, beginning with tax year 2018, we must report using the Box 1 method which reports the amount of QTRE you paid during the year.

 

2017 Tax Year

2018 Tax Year and Beyond

Reported

Amounts billed for tuition and mandatory fees (Box 2) from January 1st through December 31st of calendar year.

Amounts paid for qualified tuition and mandatory fees posted to the student account (Box 1) from January 1st through December 31st of calendar year.

Reported

Scholarships and grants received (Box 5) from January 1st through December 31st of calendar year.

Scholarships and grants received (Box 5) from January 1st through December 31st of calendar year.

Not Reported

Room, board, and miscellaneous charges

Room, board, and miscellaneous charges

What do these changes mean for me?

Returning students, who have received a 1098-T Form in prior years, might potentially receive a 2018 form that may not contain information for a previous quarter that may have already been accounted for in tax year 2017 in Box 2 (amounts billed).

First year students should not be impacted by these IRS changes.

UCR cannot provide tax advice and you should consult a tax professional regarding how these changes may impact your 2018 tax filing.

What if I have additional questions about the 1098-T form and the education credits?

See IRS Publication 970 as a reference guide for information regarding rules and definitions related to the education credits.

https://www.irs.gov/pub/irs-pdf/p970.pdf

More Information 

General Campus Information

University of California, Riverside
900 University Ave.
Riverside, CA 92521
Tel: (951) 827-1012

Contact Information

Student Business Services
900 University Avenue

Tel: (951) 827-3204
Fax: (951) 827-3576
E-mail: sbsofc@ucr.edu

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