2008 IRS Form 1098-T
Frequently Asked Questions (FAQs)

Caution: The following is general information only and should not be taken as tax or legal advice; please contact the IRS or a tax professional. The University cannot provide assistance regarding your eligibility or the calculation of the credit.

What is the IRS Form 1098-T (Tuitions Payment Summary)?

A college or university that received qualified tuition and related expenses on your behalf is required to file Form 1098-T with the Internal Revenue Service (IRS). The Tax Relief Act of 9.597 states that educational institutions, such as CSU Fullerton, are required to file and furnish a Form 1098-T to students for whom payments for qualified billed tuition and related expenses were received in calendar year 2008. The information being reported to the IRS verifies your enrollment with regard to certain eligibility criteria for the Hope Tax Credit, the Lifetime Learning Tax Credit and the Higher Education Tuition and Fees Deduction. However, the enrollment information by itself does not establish eligibility for either credit or deduction.

When and where will the Form 1098-T and Supplemental information be provided? Can I “GO GREEN!” and access my Form 1098-T online?

Students at California State University, Fullerton have the option to GO GREEN and consent to receive their 2008 1098-T tax form electronically. If you would like to receive your 1098-T form electronically, please give your consent by logging into your student center, and selecting Finances > My Account >1098T Print Option.

Benefits to receiving the Form 1098-T electronically vs. through regular postal mail:

• Online delivery provides 24/7 access to the 1098-T form.
• Online delivery eliminates the chance that the 1098-T will get lost, misdirected or delayed during delivery, or misplaced once the student receives it.
• Students can receive their 1098-T Form even while traveling or on assignment away from their home address.
• Students can change their minds and withdraw from online delivery at any time.

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By not giving your consent, your 2008 1098-T Form will be mailed to your address on file in your student center. Students will be receiving additional information regarding accessing their 2008 Form 1098-T around January 31, 2009.

Can my parent(s), other persons who may claim me as a dependent, or my tax preparer receive my Form 1098-T directly instead?

As required by FERPA (Family Educational Rights & Privacy Act of 9.574), California State University, Fullerton or its personnel cannot provide this information directly to parents, other persons who may claim the student as a dependent, or tax preparers.

If you are claimed as a dependent on another person's tax return (such as your parent's return), please give your Form 1098-T and Supplemental Information directly to that person.

Attention Parents: If you need to obtain a Form 1098-T for your child, your child will need to give the University permission for a mailed copy only. The Form 1098-T can be provided only after a Consent Form is completed with the Admissions & Records Services Center, LH-114. For additional information on FERPA please visit the following University website: http://www.fullerton.edu/handbook/policy/familyrights.htm.

Was this information reported to the Internal Revenue Service?

The Form 1098-T is reported to the IRS. The Supplemental Form provided by CSU Fullerton is not reported. That Form is being provided specifically to assist you in preparing your tax return (when determining your eligibility for the Hope and Lifetime Learning Tax credits).

You are not required to attach IRS Form 1098-T to your tax return. The primary purpose of the IRS Form 1098-T is to let you know that CSU Fullerton 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. There is no IRS requirement that you claim a tuition and fees deduction or an education related tax credit.

Where can I find more information regarding the tax credits and deduction for qualified higher education expenses?

For information about eligibility and filing for the credits, please refer to IRS Publication 970, Tax Benefits for Higher Education, by visiting the IRS Website or by calling the IRS at 1-800-829-1040.

Why is it that I don't have any information on the 1098-T form and the Supplemental information?

CSU Fullerton is not required to file Form 1098-T or furnish a statement for:

• Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.
• International (foreign) students who are not U.S. residents for tax purposes, unless requested by the student. Student may email his/her request to SFS@fullerton.edu or may call (657) 278-2495.
• Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships and grants [federal grants (PELL, SEOG, etc.) and state grants (SUG, EOP, Cal Grants, etc.)].
• Students whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student's employer or a government entity, such as the Department of Veterans' Affairs or the Department of Defense.
• If payments were made either in previous or future year for classes taken in the current calendar year, the expenses are not reflected in current tax year. When reviewing your records please take into consideration actual payment dates.
  

Why do my records not match the tuition and fee payments reflected on my Form 1098-T?

When reviewing your records please take into consideration actual payment dates in order to reconcile your records to the amounts on the form. The 1098-T form reflects payments and refunds made in the calendar year. Payments made in previous or future years are not included.

I know I didn't pay this much in tuition. Why are the figures on my statement so high?

The Form 1098-T reflects total tuition and fee payments, not just items paid by you individually. Therefore, the statement may include amounts paid by financial aid, tuition waivers, exemptions, etc.

I made payments on my student loans. Will you provide information on the amount of interest paid?

This information will be provided by your loan servicer on Form 1098-E.

I am an international student; can I claim a credit?

Generally international students cannot claim the credit, although some students are eligible. Please review the IRS documents or contact your tax consultant for advice.

I took a continuing education course/workshop at CSU Fullerton. Will I receive a Form 1098-T for this?

Per IRS Regulations, academic institutions such as CSU Fullerton are not required to issue a Form 1098-T for any amounts paid for non-credit courses. Students will need to rely on other records to substantiate their claim for an education credit.

I made payments to one or more of the organizations listed below. Why aren't these payments included in the detail?

• California State University, Fullerton ASC, Inc. (CSUF ASC, Inc.)
• Associated Students, Inc. (CSUF ASI, Inc.)
• Titan Bookstore
• Non-University vendors

These organizations are separate corporations. Payments made to these entities are not reported by the University.

The name on the 1098-T is incorrect or has been changed, how can I get it corrected?

To correct or change your name, you need to complete a Change of Name Form at the Admissions and Records Service Center located at LH-114. One of the following documentations will be required:

• Copy of a Marriage Certificate
• Copy of a Divorce Decree
• Copy of a Legal Name Change
• Original Certificate of Citizenship

For more information call (657) 278-2300. Once you have done this, a new corrected Form 1098-T will be generated online.

The address on the 1098-T is incorrect or has been changed, how can I get it corrected?

To correct or change your address, you need to complete a Change of Address Form at the Admissions and Records Service Center located at LH-114. For more information, call (657) 278-2300. Once you have done this, a new corrected Form 1098-T will be generated online.

The SSN/ ITIN on the 1098-T is incorrect, how can I get it corrected?

The Social Security Number/ITIN and address on your Form 1098-T was obtained from information provided to CSU Fullerton. The single most important information on the form is your Social Security Number/ITIN. Without your SSN/ITIN, the university cannot properly report an information return with the IRS. Your Social Security Number/ITIN must be correct.

Should your Social Security Number be incorrectly displayed on your 1098-T you need to go to the Admissions and Records Service Center located at LH-114. For more information, call (657) 278-2300. Once you have done this, a new corrected Form 1098-T will be generated online (consent required (see above)).

I do my own taxes and don't have a tax preparer. How do I know if I qualify for a tax credit?

The tax rules regarding eligibility for, calculation of, and limitations on the tuition and fee deduction and education credits can be complex. Whether you may take advantage of these tax credits depends upon your individual facts and circumstances, information which is known only to you and may require the assistance of a tax professional.

To calculate the tax credit, you must file IRS Form 8863 along with your federal income tax return. IRS Publication 970 explains which tuition and fee expenses and which payments qualify for the tax credits. It is your responsibility to determine if you qualify for either tax credit. The above IRS Form information is not intended to be legal or tax advice.

CSU Fullerton is unable to provide individual income tax advice. All information and assistance that CSU Fullerton can provide is contained in this notice. Please contact the Internal Revenue Service (IRS) at 1-800-829-1040 or your personal tax advisor for further information relating to your eligibility for and/or calculation of these tax credits.

What if I have more questions?

California State University Fullerton has provided the Form 1098-T in compliance with IRS guidelines. However, CSU Fullerton is unable to answer any tax-related questions or provide any tax advice on this issue. All information and assistance that CSU Fullerton can provide is contained in this notice. The content of this notice is not intended as legal or tax advice.

For tax specific questions, please contact the Internal Revenue Service (IRS) at
1-800-829-1040 or your personal tax advisor for further assistance.

If you need assistance accessing your Form 1098-T, please contact ECSI at
1-866-428-1098.

DISCLAIMER

CALIFORNIA STATE UNIVERSITY, FULLERTON DOES NOT ASSIST IN TAX PREPARATION, ACT AS A TAX CONSULTANT FOR INDIVIDUALS OR ENTITIES, PROVIDE TAX ADVICE, AND CANNOT ANSWER YOUR TAX QUESTIONS. PLEASE CONSULT A TAX PROFESSIONAL, THE IRS, OR A FINANCIAL PLANNER WHO IS PROFICIENT WITH TAXATION WITH YOUR TAX QUESTIONS. EACH STUDENT AND/OR THEIR PARENTS MUST DETERMINE ELIGIBILITY FOR, CALCULATION OF, AND LIMITATION ON THE TUITION AND FEES DEDUCTION OR THE EDUCATION CREDITS (HOPE OR LIFETIME LEARNING CREDIT).

WHILE THE UNIVERSITY HAS MADE EVERY EFFORT TO USE THE MOST CURRENT AND ACCURATE DATA, TAX LAWS CHANGE FREQUENTLY, AND IT IS POSSIBLE THAT SOME OF THE INFORMATION MAY NO LONGER BE ACCURATE. THE UNIVERSITY DISCLAIMS ALL LIABILITY FROM THE MISTREATMENT OF INFORMATION AND MATERIALS CONTAINED IN THIS DOCUMENT. INFORMATION REGARDING IMMIGRATION, EMPLOYMENT, AND TAX FILING SUBSTANTIAL AUTHORITY ARE THE RESPONSIBILITY OF EACH INDIVIDUAL. PLEASE KEEP IN MIND THAT NO ONE FROM ANY CALIFORNIA STATE UNIVERSITY, FULLERTON, WHILE IN THEIR OFFICIAL ROLE AT THE UNIVERSITY, CAN ACT AS A TAX CONSULTANT, GIVE PERSONAL, LEGAL, OR TAX ADVICE, OR REPRESENT AN INDIVIDUAL DEALING WITH THE INTERNAL REVENUE SERVICE (IRS). THUS, ANY ASSISTANCE THE FOLLOWING INFORMATION MAY PROVIDE IS GIVEN AS A COURTESY TO YOU, AND AS SUCH, SHOULD NOT BE CONSTRUED IN ANY WAY AS THE RENDERING OF LEGAL OR TAX ADVICE.

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