Forms 1098-T - Tuition Statement

Attention: Electronic 1098-T forms for calendar year 2018 are now available to view and print from your account at MyHumboldt - Financial Matters Tab - Quicklinks - Elect 1098T

What is Form 1098-T?

IRS Form 1098-T, Tuition Statement provides information from educational institutions to students which may be of use in determining a student's eligibility for two tax credits, the American Opportunity Credit and the Lifetime Learning Credit. This form can also provide information for other Tuition and Fees Deduction. However, the enrollment information by itself does not establish eligibility for either credit or deduction. The information being reported to the IRS verifies your enrollment with regards to certain eligibility criteria.

**IMPORTANT** The IRS has changed the reporting method on your 2018 1098T statement

When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2019.  The Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student.

Revised Reporting Required

 Until recently, the Internal Revenue Service (IRS) permitted colleges and universities to choose between two methods for reporting Qualified Tuition and Related Expenses (QTREs) to students on the Form 1098-T. Like most universities, CSU Humboldt State chose to report QTREs in Box 2 (payments billed for QTREs), rather than in Box 1 (payments received for QTREs). As of December 31, 2015, new legislation requires reporting payments received for QTREs in Box 1 of the 1098-T. Humboldt State will implement this change for the 2018 tax year.

Impact of Reporting Change

 The impact of this change for the tax year ending December 31, 2018, is that the amount reported in Box 1 does not include your Spring 2018 payments.  That amount was reported in Box 2 on the 1098-T for the tax year ended December 31, 2017, because fees for the Spring 2018 term were billed in that year. Since the same payments cannot be recorded twice simply because of a change in reporting method, Box 1 may not reflect the total amount paid by you for QTREs during the 2018 calendar year.  Beginning with the tax year ending December 31, 2019, the amount in Box 1 should correlate with the amount you paid for QTREs.

Claiming Education Credits on Your Individual Tax Return

 You should use the information on the Form 1098-T in conjunction with your own payment records to complete your individual tax return. If you have questions about how to compute an education tax credit, consult your tax professional or refer to IRS Publication 970.

 For more information on eligibility rules, see:

Frequently Asked Questions:  Form 1098T

On-Line 1098-T Forms

Students can print an electronic 1098T form from their Student Center. Select the "View 1098-T" link on the dropped down menu under Finances on their Student Center. You will need to Grant Consent to receive on-line access or print forms electronically. Detail information about your qualifying charges & scholarship will also be available.

What fees are included in qualified educational expenses?

The following fees are included:

  • Registration Fees
    • Campus Union Fee
    • Instructionally Related Activities Fee (IRA)
    • Health Facilities Fee
    • Tuition Fee
    • Student Body Association Fee
    • Student Body Center Fee
    • Student Involvement & Representation Fee
  • Nonresident Tuition Fee
  • Identification Card Fee
  • Extended Education Registration Fees related to your degree program
  • Miscellaneous Course Fees related to your degree program

What fees are not included in qualified educational expenses?

The following fees and/or categories of expenses are not included in qualified expenses:

  • Other Fees
    • Housing and Dining
    • Parking
    • Health Services Fee
    • Administrative fees, late fees, fines
    • User fees such as for musical instruments and theater arts equipment use
    • Transcripts
    • Miscellaneous course fees not related to your degree program

I disagree with your classification of qualified and/or nonqualified fees. What should I do?

Consult your tax preparer.

How can I find out the detail for the amounts shown on my 1098-T?

Detail transactions are available on your Student Center Account. Use the drop down link under “Finances” to select the View 1098T hyperlink to find a listing of qualified expenses charged to your student account during the calendar year included in box 1 of the 1098-T Statement. Also included are financial aid awards, grants and scholarships included in box 5 of your 1098-T Statement.

I paid an application fee of $70 but I don't see it listed on the supplemental form.

Application fees are not handled through student accounts and are therefore not included in the database used to provide this information. If you paid this fee it may be qualified. Consult your tax preparer.

Why isn't my short-term loan repayments listed?

Short-term loan proceeds used to pay University fees and charges are reflected in the amount for general payments. Short-term loan repayments are not included in the amounts reported.

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

  • Humboldt State University Sponsored Program Foundation (HSUSPF)
  • University Center
  • HSU Bookstore

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

Was this information reported to the Internal Revenue Service?

The Form 1098-T is reported to the IRS. The supplemental information is not; this dollar information is being provided to assist you in preparing your tax return (when determining your eligibility for the American Opportunity Credit and the Lifetime Learning Tax credit).

What is considered half-time enrollment?

Enrollment in six or more units as of census date in any one term in the calendar year.

What is census date?

It is the date the University establishes its enrollment for the term. This occurs approximately 30 days after the first day of instruction.

I attended classes but did not receive a 1098-T Statement.

The University is not required to file a 1098-T Statement for:

  • Students taking courses that do not offer credit towards a post-secondary degree on an academic transcript
  • Students who are non-resident aliens
  • Qualified tuition and related expenses that are waived or paid entirely with scholarships or financial aid
  • Student fees paid by a Third Party Sponsor

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.

More Information

For more info on the contents and use of the 1098-T forms, contact Student Financial Services at 707-826-4934.