Tax Information (1098T)

1098-t tax web banner

The Taxpayer Relief Act of 1997 (TRA 97) provides many tax benefits for persons paying higher education costs for themselves and/or family members. SDSU files a 1098-T form for each enrolled student for whom a reportable transaction is made. This form will report the amount you paid for qualified tuition expenses and help you make decisions on educational tax credits. Please carefully review all of the information presented here and contact a tax professional if you need assistance or advice on tax-related topics.

Download 1098-T

To view and download current and previous 1098-T forms please log in to your Online Student Account. On the main screen you will see a section entitled 1098-T, simply select the desired year to view the document. If you do not need the form mailed to you, you may also click the link to enroll in electronic delivery only.

American Opportunity Tax Credit (AOTC)

The American Opportunity Tax Credit allows taxpayers to claim a credit up to $2,500 for qualified education expenses paid for each eligible student for the first four years of higher education. An overview of eligibility and claiming the credit is provided for your convenience.

An eligible students is either the taxpayer, taxpayer's spouse, or a dependent who is claimed as an exemption on the taxpayer's tax return. The student must meet the following:

  1. Pursuing a degree or recognized education credential
  2. Is enrolled at least half-time for at least one academic period beginning in the tax period
  3. Not finished with the first four years of higher education at the beginning of the tax year
  4. Has not claimed the AOTC or the former Hope credit for more than four years
  5. Does not have a felony drug conviction at the end of the tax year

To claim the AOTC you must complete IRS Form 8863 and attach it to your Form 1040 or Form 1040A.

Lifetime Learning Credit (LLC)

The Lifetime Learning Credit allows taxpayers to claim a maximum credit of $2,000 per tax return for eligible students enrolled in an eligible educational institution. This credit can help pay for undergraduate, graduate, and professional degree courses. An overview of eligibility and claiming the credit is provided below.

An eligible students is either the taxpayer, taxpayer's spouse, or a dependent who is claimed as an exemption on the taxpayer's tax return. The student must meet the following:

  1. Be enrolled or taking courses at an eligible educational institution
  2. Be taking higher education course(s) to get a degree, recognized education credential, or improve job skills
  3. Be enrolled for at least one academic period beginning in the tax year
To claim the LLC you must complete IRS Form 8863 and attach it to your Form 1040 or Form 1040A.

Overview of IRS Form 1098-T

1098-T is an information form filed with the Internal Revenue Service (IRS) which reports the amount you paid for qualified tuition expenses. This form will help you make decisions regarding the claiming of educational tax credits via Form 8863 and Form 1040 / 1040A. SDSU will prepare Form 1098-T by January 31st each year. There is no IRS requirement that you must claim the tuition and fees deduction, or education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.

Explanation of 1098-T Form Fields

Expand the fields below to learn more about the different fields on the 1098-T form. For additional help with tax-related topics please consult the IRS or your tax professional.

Reports the qualified tuition and related expenses paid during the calendar year.

Note: the Health Services Fee is NOT a qualified expense; the amount shown on 1098-T is registration fees, less the Health Services Fee.

Reports adjustments made to qualified tuition and related expenses reported on a prior year. This amount represents a reduction in tuition billed during the prior calendar year.
Reports the total of scholarships or grants administered and processed by the Office of Financial Aid & Scholarships during the calendar year.
Reports adjustments made to scholarships or grants reported on a prior year. This amount represents a reduction in scholarships or grants reported for a prior calendar year.
If checked, this indicated that Box 1 includes amounts for an academic period beginning in the next calendar year.
Reports whether you are considered to be carrying at least one-half of the normal full-time course load for your course of study at SDSU.
Reports 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.

Opt-In For Electronic Delivery

Help us reduce our carbon footprint by opting in for exclusive online delivery of IRS Form 1098-T. By default, SDSU mails Form 1098-T to the permanent address listed on WebPortal. However, you can always access current and previous year 1098-T forms online.

If you do not need to have the form mailed, please opt-in for online delivery only. Click on the link under the 1098-T section in your Online Student Account to make changes to your delivery preferences. You may change your delivery status at any time if you wish to resume mail delivery. 

Thank you for helping us become a more environmentally-conscious campus!

Additional Information

  • A student who is claimed as a dependent cannot claim tax credit on their own tax return
  • The information shown on 1098-T is related to the calendar (tax) year
  • A student may not be able to claim tax credit if a third party paid the student's expenses shown on 1098-T
  • When preparing tax returns, always check with a professional or the IRS to make sure the latest regulations are followed
  • Use IRS form 8863 to claim tax credit

Information contained in 1098-T only includes registration-related fees. Additional qualified expenses that do not appear on 1098-T include:

  • Application for Admission Fee (if subsequently enrolled at SDSU)
  • Graduation Services Fee
  • Credential Evaluation Fee
  • Miscellaneous Course Charges (such as Nutrition and Art-Ceramics Clay)
  • Mandatory lab fees

Consult with a tax professional or the IRS for guidance on reporting these qualified fees.

Where to obtain information related to to 1098-T and taxes:

SDSU 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 tax and tax laws. Each student and/or their parents must determine eligibility for, calculation of, and limitation of the tuition and fees deduction or the education credits.

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 webpage.

Information regarding immigration, employment, and tax substantial authority are the responsibility of each individual. Please keep in mind that no one from SDSU, 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.  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.