Student Tax Information - 1098T

What is Form 1098-T?

  • IRS Form 1098-T (Tuition Payments Statement) provides information from educational institutions to students which may be of use in determining a student's eligibility for tax credits.(See Instructions for Students below)

Where will the 1098-T form be mailed to?

  • The 1098-T form is mailed to the address filed with Registration & Records.

How can a re-print be requested?

  • Contact Rosemary Henk at (760) 750-4486

What information is on Form 1098-T?

  • The name, address, and taxpayer identification number of our institution- Cal State San Marcos
  • The name, address, and taxpayer identification number of the student.
  • Whether the student was enrolled for at least half or the full-time academic workload for at least on academic period.
  • Whether the student was enrolled exclusively in a graduate-level program.
  • Amount of qualified tuition and fees billed by Cal State San Marcos.
  • What are the Hope and Lifetime Learning Credits?

The Hope and Lifetime Learning Credits are credits that may apply to any student registered in a higher education institution during the calendar year.  Form 1098-T may help a student determine if these education tax credits can be claimed.  For more information on these tax credits and eligibility see:

IRS Web sites:

Instructions for the Student NEW!

An eligible educational institution, such as a college or university, in which you are enrolled and an insurer who makes reimbursements or refunds of qualified tuition and related expenses to you , must furnish this statement to you. You or the person who may claim you as a dependent, may be able to take either the tuition and fees deduction or claim an education credit on Form 1040 or 1040A. The amount shown in box 1 or 2 may represent an amount other than the amount actually paid in 2004. Your institution must include its name, address and information, contact telephone number on this statement. It may also include contact information for a service provider. Although the service provider may be able to answer certain questions about the statement, do not contact them or the filer for explanations of the requirements for (and how to figure) any allowable tuition and fees deduction or credit, see Pub. 970, Tax Benefits for Education, Form 8863, Education Credits and the Form 1040 or 1040A instructions.

BOX 1: Shows the total payments received for qualified tuition and related expenses less any related reimbursement or refunds.

BOX 2: Shows the total amounts billed for qualified tuition and related expenses less any related reductions in charges.

BOX 3: Shows any adjustment made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098T. This amount may reduce any allowable education credit you may claim for the prior year. See Form 8863 or Pub 970 for more information.

BOX 4: Shows the total of all scholarships or grants administered and processed by the eligible educational institution. The amount of scholarships or grants for the calendar year (including those not reported by the institution) may reduce the amount of any allowable tuition and fees deduction or the education credit you may claim for the year.

BOX 5: Shows adjustments to scholarships or grants for a prior year. This amount may affect the amount of any allowable tuition and fees deduction or education credit you may claim for the prior year. See Form 8863 for how to report these amounts.

BOX 6: If this box is checked, the amount in box 1 or 2 included amounts for an academic period beginning January-March 2005. See Pub. 970 for how to report these amounts.

BOX 7: Shows the total amount of reimbursements or refunds of qualified tuition and related expenses made by an insurer. The amount of reimbursements or refunds for the calendar year may reduce the amount of any allowable tuition and fees deduction or education credit you may claim for the year.

BOX 8: Show whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at the reporting institution. If you are at least a half-time student for at least one academic period that begins during the year, you meet one of the requirements for the Hope Credit. You do not have to meet the workload requirement to qualify for the tuition and fees deduction or the lifetime learning credit.

BOX 9: Shows whether you are considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential. If you are enrolled in a graduate program, you are not eligible for the Hope Credit, but you may qualify for the tuition and feed deduction or the lifetime learning credit.