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Tax Information

Business Office

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8:30 AM—5:00 PM or by appointment

IRS Form 1098-T Tuition Tax

Form 1098-T, Tuition Statement, is an American IRS tax form filed by eligible education institutions to report payments received and payments due from the paying student. The institution has to report a form for every student that is currently enrolled and paying qualifying tuition and related expenses.

Form 1098-T Frequently Asked Questions

  • The IRS Form 1098-T is an information form filed with the Internal Revenue Service.
  • The IRS Form 1098-T that you received reports amounts paid for qualified tuition and related expenses, as well as other related information.
  • 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 for the qualified tuition and related expenses that were actually paid during the calendar year.
  • All information and assistance that CIAM can provide to you is contained in this notice.
  • There is no IRS requirement that you must claim the tuition and fees deduction or an education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.

Box 1 of Form 1098-T reports the qualified tuition and related expenses paid by you during the calendar year. Qualified tuition and related expenses are sometimes referred to as qualified education expenses, although the terms are not always interchangeable. For purposes of the Form 1098-T provided by CIAM, the following categories of charges are included or not included in qualified tuition and related expenses:

Qualified Tuition And Related Expenses

Included

  • Tuition

Not Included

  • Late Charges
  • Application Fees
  • Processing Fees
  • Course Related Books and Equipment
  • Registration fees paid for non-credit courses

Billed Tuition Vs. Paid Tuition

CIAM is choosing to report qualified tuition and related expenses that were paid during the calendar year, rather than the amount that was billed.

You must submit a request for your 1098-T to receive it. 1098-T forms are only processed for our students who request it. [email protected] will reach out to students (via email at the end of the year) with a submission link for you to fill out all necessary information required to process your 1098-T. All personal information is kept strictly confidential as per FERBA guidelines.

1098-T forms are sent out to students in January of the following year before January 31, as this is an IRS requirement.

Information for Nonresident Aliens

The Internal Revenue Service (IRS) does not require CIAM to file a Form 1098-T for foreign students who are not US residents for tax purposes. This is because non-resident alien students are not eligible for education tax benefits. CIAM will provide a 1098-T to a non-resident alien student who requests one.

Please reference the Explanation of IRS Form 1098-T for more information.

For most international students, the answer is no. However, that depends on whether you are a US citizen or a nonresident alien for US tax purposes. CIAM makes the form available to all US citizens as required by law. Nonresident aliens, however, are generally not eligible to claim any of the education-related tax credits or deductions for which the 1098-T form is intended to serve as documentation. If you file your tax return on Form 1040NR or Form 1040NR-EZ, you are not eligible to claim those tax benefits.

If you did not receive an IRS Form 1098-T for the current calendar year, possible explanations are:

  • You may not have submitted a request for your 1098-T. [email protected] will reach out to students (via email at the end of the year) with a submission link for you to fill out all necessary information required to process your 1098-T. All personal information is kept strictly confidential as per FERBA guidelines.
  • CIAM did not have a valid social security number on file for you. Call (626) 350-1500 to verify your social security number.
  • The amount of qualified tuition and related fees paid during the calendar year was zero.
  • CIAM did not have a current mailing address for you. Please ensure that your address information is up to date in the student portal.

Email [email protected] for any questions related to 1098-T Form.

Please contact student services for your current or prior 1098-T forms.

Information Services for the Tuition and Fees Deduction and the Education Credits

CIAM cannot provide personal tax advice to students as each student’s tax situation depends upon his/her own individual circumstances. Each student and/or their parents must determine eligibility for the tuition and fees deduction.

We recommend that you visit the IRS web site at: www.irs.gov/formspubs/

You can contact the IRS for telephone assistance, including requesting forms and publications, at 1-800-829-1040.

At the IRS website you can review:

  • IRS Publication 970 “Tax Benefits for Higher Education”, which includes chapters on the Hope credit, the lifetime learning credit, and the tuition and fees deduction.
  • Form 8863 “Education Credits (American Opportunity, Hope and Lifetime Learning Credits)”.
  • Instructions for Form 1040 or 1040A.
  • IRS Publication 17 “Tax Guide for Individuals”.

The tax rules regarding eligibility for, calculation of, and limitations on the tuition and fee deduction and education credits can be complex. For this reason, you may want to consult your tax advisor to determine whether you are qualified to claim the education expense tax credits and deduction.

You are eligible for tax purposes if you are a US citizen, a Permanent Resident (“green card” holder), or a resident alien for tax purposes, by virtue of passing the Substantial Presence test for the year. Otherwise, you are a nonresident alien for tax purposes. More information is available in the IRS Publication 519 (US Tax Guide for Aliens). Most F-1 and J-1 students are nonresident aliens for tax purposes and will not need the 1098-T form.

Yes, you may request a copy of the 1098-T form, but be advised that the receipt of this form does not indicate that for tax purposes you are eligible for any education-related benefits.

Attaching Form 1098-T To Your Tax Return

You are not required to attach IRS Form 1098-T to your tax return. 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 CIAM 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.

If Your 1098-T Is Incorrect

The Social Security Number and address on Form 1098-T were obtained from information provided to CIAM, although the address shown on Form 1098-T is irrelevant for IRS income tax filing purposes. The single most important information on the form is your Social Security Number. Your Social Security Number must be correct. Please call (626) 350-1500 if the Social Security Number on your 1098-T is not the correct number.

Use Your Own Records

You should not rely solely on the supplemental information provided by CIAM. If you are taking the tuition and fee deduction or claiming one of the education credits, you should also use your own records to determine tuition paid, refunds of qualified expenses, and tax-free educational assistance. This is particularly true if an employer or other non-CIAM entity has reimbursed you for tuition paid or paid your tuition directly on your behalf. The information on the supplemental report does not reflect any refunds or reimbursements paid to you or on your behalf by third parties, but these amounts must be considered in determining eligibility for the tax credits. If you have further questions regarding your qualification for the Education Tax Credits, please obtain available information from the IRS and/or consult with a tax advisor.


For more information about Form 1098-T, please visit the official IRS Form 1098-T page.

1098-T Supplemental Information Form

CIAM is providing information supplemental to the information reported on the IRS Form 1098-T to assist you and your tax preparer in completing your tax return. This information has not been reported to the IRS. Follow the instructions provided below under “Payments Received for Qualified Tuition and Related Expenses” to view and print paid tuition information.

A detailed description of the amount reported in Box 2, qualified tuition and related expenses billed during the calendar year, is provided in the Explanation of IRS Form 1098-T Tuition Statement.

A detailed description of the amount reported in Box 5, Scholarships and Grants, is provided in the Explanation of IRS Form 1098-T Tuition Statement.

A detailed description of the amount reported in Box 6, adjustments to scholarships or grants reported for a prior year, is provided in the Explanation of IRS Form 1098-T Tuition Statement.

The amount shown in box 2 of Form 1098-T and reported to the IRS is the qualified tuition and related expenses billed to you during the calendar year. The amount shown in Box 4 of Form 1098-T and reported to the IRS represents adjustments to amounts billed in prior years. These amounts may be different from the amount actually paid or refunded during the calendar year, although for many students the amounts will be the same. Under section 25A of the Internal Revenue Code 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. You may not be able to take a tuition and fee deduction or claim an education credit with respect to the entire amount billed and reported in box 2.

Qualified tuition and related expenses are sometimes referred to as qualified education expenses, although the terms are not always interchangeable. For purposes of the Form 1098-T provided by CIAM, see the following categories of charges that are included or not included on the Explanation of IRS Form 1098-T Tuition Statement.

CIAM is providing as supplemental information the details of payments received and refunded during the calendar year for qualified tuition and related expenses. CIAM has attempted to present as accurately as possible the payments received, but in some instances complete information is not available. As described below, your own records should serve as the primary source of information used in determining whether, and for how much, a tuition and fee deduction can be taken or an education credit claimed.

The payments are presented in detail by semester, date, description, and amount. Positive amounts represent direct payments of tuition as well as student account credits that paid or cleared a qualified tuition or related expense:

Types of Payments Included:

  • Direct payments by cash, check, or credit card
  • Financial aid credited to tuition and related expenses, including loans
  • Payments from outside sponsors
  • Credits posted to your student account by CIAM departments
  • Charge reversals from CIAM departments

Payments received for qualified tuition and related expenses do not include amounts that are waived due to the student’s status as a benefits eligible CIAM faculty or staff member or the spouse or dependent of an CIAM faculty or staff member or tuition charges waived due to the student’s status as an eligible research or teaching assistant/associate.

Negative payments represent tuition refunds, which generally result when classes are dropped or withdrawn from. Tuition refunds, i.e. negative payments, must be subtracted from positive payments to calculate qualified tuition and related expenses paid during the calendar year. Tuition refunds are first used to pay university charges and are only paid to the student if in excess of university charges.

The paid information being provided is supplemental and is not reported to the IRS.