UC 1098-T: How to Access and Use Your Tax Form

The Form 1098-T, Tuition Statement, is an informational document provided by the University of California system to help students and their families determine eligibility for education-related tax credits. The form reports qualified tuition and related expenses, along with scholarships and grants, for a specific calendar year. This document provides the necessary financial data for calculating potential tax benefits but does not itself signify eligibility for a credit. Eligibility is ultimately determined by the taxpayer based on IRS rules.

Accessing Your UC 1098-T Form

The University of California system uses a third-party vendor, TAB Service Company (TSC), to manage and distribute 1098-T forms electronically. Students can expect an email notification by January 31 each year, indicating that their form is available online. To access the document, visit the vendor’s portal, which is accessible through your campus’s student financial services website or a direct link in the email.

Logging into the portal requires specific information to verify your identity. You will need your college’s unique Site ID, your student ID number for the username, and an initial password. This password is the last four digits of your Social Security Number (SSN) or Individual Taxpayer Identification Number (TIN).

If you do not have an SSN or TIN on file with the university, a default password, such as “0000,” may be used for initial login. Once logged in, you must consent to electronic delivery to view the form, which allows you to download and print your 1098-T for current and previous years.

Understanding the Information on Your Form

The Form 1098-T contains several boxes with financial data. Box 1, “Payments Received for Qualified Tuition and Related Expenses,” shows the total amount of payments the university received and applied to eligible charges during the calendar year. This figure is based on the date the payment was processed, not the date you were billed or the academic period the payment covers.

Qualified Tuition and Related Expenses (QTRE) are defined by the IRS and include mandatory costs required for enrollment, such as tuition and student services fees. However, many educational costs are excluded from this category. Expenses for housing, dining plans, health insurance, transportation, and books are not considered QTRE and will not be reflected in the Box 1 amount.

Box 5, “Scholarships or Grants,” reports the total amount of scholarships, grants, and other third-party payments administered by the university. This figure represents tax-free educational assistance that must be accounted for when determining your net qualified expenses.

Box 4 shows any adjustments made for a prior year, such as a tuition refund, while Box 6 reports any adjustments to scholarships or grants for a prior year.

Using the Form 1098-T for Tax Credits

The figures on your 1098-T are used to determine your eligibility for federal education tax credits. The two primary credits are the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC). The AOTC is for students in their first four years of higher education, offering a maximum annual credit of $2,500 per student. The LLC is broader, applying to undergraduate and graduate courses, and offers a maximum credit of $2,000 per tax return.

The calculation for these credits begins with the amount in Box 1 of your 1098-T, reduced by the tax-free educational assistance reported in Box 5. Both credits have income limitations. To claim the full credit, your modified adjusted gross income (MAGI) must be $80,000 or less for single filers or $160,000 or less for those married filing jointly.

The credits are reduced for those with a MAGI between $80,000 and $90,000 (or $160,000 and $180,000 for joint filers) and cannot be claimed above those limits. To claim either credit, you must complete and file IRS Form 8863, “Education Credits,” with your federal income tax return. The 1098-T provides information for this form but is not filed with your tax return.

Correcting or Requesting Your Form

If you discover an error on your 1098-T, such as a missing or incorrect Social Security Number (SSN) or Individual Taxpayer Identification Number (TIN), it should be corrected. To do so, you must submit a Form W-9S to your campus’s registrar’s office.

If you believe the financial figures in Box 1 or Box 5 are incorrect, you will need to contact the Bursar’s or Student Financial Services office at your UC campus. Be prepared to provide documentation, such as bank statements or payment receipts, to support your claim.

You might not have received a 1098-T for several reasons. This occurs if your tuition and fees were entirely covered by scholarships and grants, if you are a non-resident alien who has not requested a form, or if you are taking courses for which no academic credit is offered. If you believe you are eligible for a form but did not receive one, contact your campus financial services office.