Frequently Asked Questions (FAQs) - 2016 Tax Year

Caution: The below content is general information only regarding specifically the 2016 Form 1098-T tax year reporting 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 educational tax credits.

Students who have general non-tax specific Form 1098-T questions can email Student1098T@fullerton.edu. Please be sure to provide us with your full name and CWID number so that we may access your account.

Frequently Asked Questions (FAQ):

  1. I made housing payments last year for room and board (meals plans) but those amounts are not included in Box 2 of the Form 1098-T. Why are those payments listed in my student account but not included on Form 1098-T?
  2. I am an international student, attended CSUF during the 2016 calendar year and was not issued a 2016 Form 1098-T. What do I need to get a Form 1098-T prepared and issued to me?
  3. What is the IRS Form 1098-T (Tuitions Payment Summary)?
  4. When and where will the Form 1098-T and Supplemental information be provided? Can I "GO GREEN!" and consent to access my Form 1098-T online?
  5. Can my parent(s), other persons who may claim me as a dependent, or my tax preparer receive my Form 1098-T directly instead?
  6. Why does Box 1 of my Form 1098-T have zero? Is this tax reporting method correct?
  7. Was this information reported to the Internal Revenue Service?
  8. Where can I find more information regarding the tax credits and deduction for qualified higher education expenses?
  9. I heard there are new credits under the American Opportunity Tax Credit for students. Where can I find more information regarding these tax credits?
  10. Why is it that I don't have any information on the Form 1098-T and the Supplemental information?
  11. Why do my records not match the tuition and fee payments reflected on my Form 1098-T?
  12. I know I didn't pay this much in tuition. Why are the figures on my statement so high?
  13. I made payments on my student loans. Will you provide information on the amount of interest paid?
  14. I am an international student; can I claim a credit? Do I need a Form 1098-T?
  15. I took a continuing education course/workshop at CSU Fullerton. Will I receive a Form 1098-T for this?
  16. I made payments to one or more of the organizations listed below. Why aren't these payments included in the detail?
  17. I am a recipient of a GI Bill paid by the VA. How are the GI Bill tuition and stipend payment amounts reported on a Form 1098-T?
  18. The name on the Form 1098-T is incorrect or has been changed, how can I get it corrected?
  19. The address on the Form 1098-T is incorrect or has been changed, how can I get it corrected?
  20. The SSN/ ITIN on the Form 1098-T is incorrect, how can I get it corrected?
  21. I do my own taxes and don't have a tax preparer. How do I know if I qualify for a tax credit?
  22. I was contacted by the Internal Revenue Service (IRS) and need a copy of my Form 1098-T prior to calendar year 2014 (before calendar year 2016). How do I obtain a hard copy of a prior year Form 1098-T?
  23. I am a Canadian citizen attending Cal State Fullerton. How do I obtain my Canadian Student TL11A Tuition, Education, and Textbook Amounts Certificate - University Outside Canada? 
  24. What if I have more questions?

COMMON QUESTIONS

  1. I made housing payments last year for room and board (meals plans) but those amounts are not included in Box 2 of the Form 1098-T. Why are those payments listed in my student account but not included on Form 1098-T?

    The Form 1098-T reflects total tuition and fee payments only. Housing payments for room & board and meals are qualified expenses and not reportable on Form 1098-T per Federal tax laws. Please see "Qualified Education Expenses" at the IRS Tax Benefits for Education Information Center for further clarification on room and board expenses as they relate to educational tax credits.

  2. I am an international student, attended CSUF during the 2016 calendar year and was not issued a 2016 Form 1098-T. What do I need to get a Form 1098-T prepared and issued to me?

    Please note that if you are a non-resident alien student and do not have U.S. source income (U.S. scholarships, awards, waivers etc.) that is subject to tax, the University is exempt from issuing a Form 1098-T to you.

    California State University, Fullerton requires a Taxpayer Identification Number to furnish a Form 1098-T statement to you. You were not issued a Form 1098-T because a valid Taxpayer Identification Number was not on file with the CSUF Admissions and Records Office. For students, the Taxpayer Identification Number will be your Social Security Number (SSN) or, if you are not eligible to obtain a SSN, your Individual Taxpayer Identification Number (ITIN).

    Two forms are needed to provide your Taxpayer Identification Number to CSUF: (1) complete a IRS W-9S Form (Click here to access and download the IRS W-9S FormPDF File Opens in new window ) AND (2) complete and submit a “Request for Replacement IRS Form 1098-T” form (obtained from the University Cashier’s Office).

    Please complete only Part One (I) of the IRS W-9S Form. Provide your name, home address and Taxpayer Identification Number. In the Taxpayer Identification Number field, enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Do not complete Parts II or III of the W-9S Form as they do not apply to this specific verification request.

    Please hand-deliver completed forms, along with a copy of your school ID and the SSN/ITIN card to:

    California State University, Fullerton
    Admissions and Records
    Langsdorf Hall Room 114 (LH-114) (Main Campus)

    Hours:
    Monday through Friday, 8 AM to 5 PM

    Please note the IRS W-9S Form SHOULD NOT be emailed, put in a drop box, or sent via U.S. Postal mail.

    Note: Failure to comply with this requirement may result in a $50 penalty to you, assessed on each incorrect document by the Internal Revenue Service under Code § 6723.

    Once your Taxpayer Identification Number is updated the “Request for Replacement IRS Form 1098-T” form is processed a 2016 Form 1098-T will be mailed to address provided. Please allow 10-14 days processing time to obtain the 2016 Form 1098-T. We cannot guarantee last minute submissions will be processed prior to tax filing deadlines.

  3. 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 Taxpayer Relief Act of 1997 states that educational institutions, such as CSU Fullerton, are required to file and furnish a Form 1098-T to students whom payments for qualified billed tuition and related expenses were received in the 2016 calendar year. 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.

  4. When and where will the Form 1098-T and Supplemental information be provided? Can I "GO GREEN!" and consent to access my Form 1098-T online?

    Students at California State University, Fullerton have the option to GO GREEN and consent to receive their 2016 1098-T tax form electronically in the Fall. If you have not consented to do so and would like to receive your 1098-T form electronically, please give your consent by logging into your student center, and selecting Finances > My Account > Consent and Access 1098T. Consent only need to be given once and is valid until revoked in writing to Student Financial Services.

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

    THANK YOU FOR HELPING CAL STATE FULLERTON
    PROTECT OUR ENVIRONMENT AND SAVE TREES!

    By not giving your consent, your 2016 Form 1098-T will be mailed to your address on file in your student center. Students will be receiving additional information regarding accessing their 2016 Form 1098-T around January 31, 2017.

  5. 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 Student Financial Services Customer Service Center, UH-180. The FERPA Release form can be found herePDF File Opens in new window . For additional information on FERPA please visit this University websiteOpens in new window .

  6. Why does Box 1 of my Form 1098-T have zero? Is this tax reporting method correct?

    Eligible educational institutions may choose to report payments received, or amounts billed, for qualified tuition and related expenses during a given year. CSUF has always reported tuition billed; therefore, amounts are reported in Box 2 of the Form 1098-T. Box 1 will be zero. This is to ensure a uniform tax reporting process as there are several methods for paying tuition at the University.

  7. 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.

  8. 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 PDF File Opens in new window , by visiting the IRS WebsiteOpens in new window or by calling the IRS at 1-800-829-1040.

  9. I heard there are new credits under the American Opportunity Tax Credit for students. Where can I find more information regarding these tax credits?

    For additional information about eligibility and filing for the credits, please refer to the IRS Questions and Answer web pageOpens in new window .

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

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

  11. 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 Form 1098-T reflects payments and refunds made in the calendar year. Payments made in previous or future years are not included. For instance, if a student paid for Spring 2016 prior to January 1st, 2016, the amount billed for the Spring 2016 semester tuition and fees would be included in Box 2 of the prior year 2015 Form 1098-T.

  12. 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, GI Bills paid by VA, exemptions, etc.

  13. 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.

  14. I am an international student; can I claim a credit? Do I need a Form 1098-T?

    Generally, non-U.S. citizen students cannot claim the U.S. tax education credits, although some students are eligible if they are deemed to be Resident Aliens for tax purposes under the substantial presence test. Please review the IRS documents or contact your individual tax consultant for further assistance regarding eligibility criteria.

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

    Being enrolled in an eligible degree/certificate program or taking courses to acquire or improve one's job skills, may qualify under the Tax Revenue Act of 1997 for the Hope Scholarship or Lifetime Learning Tax Credit.

    In compliance with IRS guidelines, academic institutions are required to issue a Form 1098-T for any amounts paid by students who are enrolled in an eligible degree/certificate program which earn credit Continuing Education Units (CEU) or take academic credit extension courses (i.e. Open University through Extended Education) for their degree/certificate program.

    • If you were billed for credit classes and continuing education classes during the same semester at CSU Fullerton during the 2016 calendar year, a 2016 Form 1098-T will be issued by the University.

    • If you were billed for continuing education classes only and no CEU or academic credits were earned towards a CSU Fullerton degree/certificate program during calendar year 2016, you will not be issued a Form 1098-T by the University.

    Please note the University is not required to issue a Form 1098-T for any amounts billed by the University to the student non-credit program courses for which no credit CEU or academic course credits are earned.

    Students need to rely on their own records to substantiate their claim for an education tax credit and determine if the CEU earned meets the criteria requirements under the Tax Relief Act of 1997.

  16.   I made payments to one or more of the organizations listed below. Why aren't these payments included in the detail?
  17. The following organizations are separate corporations:

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

    Payments made to these entities are not reported by the University.

  18. I am a recipient of a GI Bill paid by the VA. How are the GI Bill tuition and stipend payment amounts reported on a Form 1098-T?

    Per IRS Publication 970PDF File Opens in new window , payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax-free. However, for U.S. tax reporting purposes, GI Bill recipients are issued a Form 1098-T from the University reflecting the total tuition and fee payments by multiple sources (including GI Bill paid by VA), not just items personally paid out-of-pocket. The amounts of GI Bill benefits designated for tuition and fees do not count as qualified payments against federal education tax credits.

    GI Bill payments consist of a tuition and a subsistence portion. From the total amounts on the Form 1098-T, GI Bill recipients have to reduce the portion of their tuition paid by the amount of their GI Bill benefits that were designated for tuition.

    Example from IRS Publication 970PDF File Opens in new window : “You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BAH) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Neither of these benefits is taxable and you do not report them on your tax return. You also want to claim an American opportunity credit on your return. You paid $5,000 in qualified education expenses (explained in detail in chapter 2 of IRS Publication 970). To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. You do not subtract any amount of the BAH because it was paid to you and its use was not restricted."

    For additional assistance, please refer to IRS Publication 970, Tax Benefits for Higher Education PDF File or visit the Veteran's Affairs official GI Bill websiteOpens in new window

  19. The name on the Form 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 documentation 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.

  20. The address on the Form 1098-T is incorrect or has been changed, how can I get it corrected? Will an incorrect address on the Form 1098-T affect me for tax filing purposes?

    Your Form 1098-T is sent to the address on record with Cal State Fullerton. Please note the address shown on the Form 1098-T does not affect one's ability to claim an educational tax credit. The IRS identifies individuals by their Social Security Number or taxpayer identification number.

    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.

  21. The SSN/ ITIN on the Form 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 Form 1098-T, you need to complete only Part One a
    IRS W-9S FormPDF File Opens in new window . Provide your name, home address and Taxpayer Identification Number. In the Taxpayer Identification Number field, enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Do not complete Parts II or III of the W-9S Form as they do not apply to this specific verification request

    Please hand-deliver completed forms, along with a copy of your school ID and the SSN/ITIN card to:

    California State University, Fullerton
    Admissions and Records
    Langsdorf Hall Room 114 (LH-114) (Main Campus)

    Hours:
    Monday through Friday, 8 AM to 5 PM

    Please note the IRS W-9S Form SHOULD NOT be emailed, put in a drop box, or sent via U.S. Postal mail.

    Note: Failure to comply with this requirement may result in a $50 penalty to you, assessed on each incorrect document by the Internal Revenue Service under Code § 6723.

  22. 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 are 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.

  23. I was contacted by the Internal Revenue Service (IRS) and a need a copy of a Form 1098-T prior to calendar year 2016 (before calendar year 2016). How do I obtain a hard copy of a prior year Form 1098-T?

    Students who do not have electronic access to their Form 1098-T via ECSI can request a replacement copy of a prior year Tuition Payments Statement (IRS Form 1098-T) be mailed to their address on record.

    On the form, provide the tax year, legal name, Campus Wide ID number, current mailing address and the reason for your request. Please print neatly and make sure all signatures are complete at the bottom of the page to avoid delays. Please allow 3-5 working days to process your request.

    Note : To ensure confidentiality and compliance with the IRS Regulations and IRS Circular 230, reissued IRS Form 1098-Ts cannot be faxed, sent via email, or provided in person to students or their legally authorized representatives. A Form 1098-T cannot be reissued without a valid Taxpayer Identification Number on file (SSN or ITIN).

    Requests submitted after April 8th, 2017, cannot be guaranteed to be processed and delivered by U.S. Mail before the  April 15th tax filing deadline.

    IRS Substantiation Reminder
    The IRS requires that the amounts billed by the university were paid and scholarships were received (directly or indirectly) by the student. CSUF has always reported tuition billed; therefore, amounts are reported in Box 2 of the Form 1098-T. Box 1 will be a zero.

    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 CSUF 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 EducationPDF File Opens in new window , for further guidance.

  24. I am a Canadian citizen attending Cal State Fullerton. How do I obtain my Canadian Student TL11A Tuition, Education, and Textbook Amounts Certificate - University Outside Canada?

    Canadian students attending Cal State University Fullerton, may request that Student Financial Services provide them Canadian tax form TL11A, Tuition, Education and Textbook Amounts Certificate - University Outside Canada, verifying their registration status and to provide the total USD dollar amount of tuition charged during the calendar year. Students can submit requests via email to sfstax@fullerton.edu or in person to the University Cashier Office (UH-180). The email subject line need to state "Canadian Tax Form Request". The content of the email should include your full name, Campus Wide ID Number, current mailing address on file in the student portal, and which calendar year you require the Canadian TL11A tax form. The Canadian TL11A form will be mailed to mailing address on file in your student portal. Please allow three to five business days for processing by Student Financial Services.

  25. 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 are 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 online, please contact ECSI directly 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 REGARDING THE 2016 TAX YEAR FORM 1098-T REPORTING, TAX LAWS CHANGE FREQUENTLY, AND IT IS POSSIBLE THAT SOME OF THE INFORMATION MAY NO LONGER BE ACCURATE. THE GENERAL INFORMATION PROVIDED ABOVE IS SPECIFICALLY REGARDING THE 2016 TAX CALENDAR YEAR AND SHOULD NOT BE INTERPRETED TO APPLY TO PAST OR FUTURE TAX YEARS. THE UNIVERSITY DISCLAIMS ALL LIABILITY FROM THE MISTREATMENT OF INFORMATION AND MATERIALS CONTAINED IN THIS DOCUMENT.

    INFORMATION REGARDING IMMIGRATION, EMPLOYMENT, AND TAX SUBSTANTIAL AUTHORITY ARE THE RESPONSIBILITY OF EACH INDIVIDUAL. PLEASE KEEP IN MIND THAT NO ONE FROM 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) OR FRANCHISE TAX BOARD. THUS, ANY ASSISTANCE THE ABOVE 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.