Bursar

Form 1098-T FAQs

Yes, but only after the student has authorized their parent/guardian to “view 1098-T” through Delegated Access. To make that authorization, students should follow the instructions for Delegated Access on our Delegated Access page.

Once logged into Catalyst click the “delegated access” tile on the parent homepage. Then select “Financial” on the left side of the page followed by “View 1098-T.”

The requirements of state-sponsored section 529 accounts allow for money to be withdrawn, without negative tax implications on the withdrawal, to pay for education expenses including room and board. Those expenses are “qualified” for purposes of withdrawals from a section 529 account.

However, room and board expenses are still “non-qualified” for purposes of computing an American Opportunity Credit, Lifetime Learning Credit, or tuition and fees deduction on your tax return.

The Internal Revenue Service (IRS) does not require UC to file a Form 1098-T for international students who are not US residents for tax purposes. This is because non-resident alien students are not eligible for education tax benefits. However, UC cannot definitively determine which international students are residents for tax purposes. Also, the IRS does require UC to provide a 1098-T to a non-resident alien student who requests one. For these reasons we provide 1098-T forms to all students, including international students who may or may not be eligible for an education tax benefit.

UC International can assist: International Student and Scholar Taxes 

If you did not receive an IRS Form 1098-T for the current calendar year, possible explanations are:

  • UC did not have a valid social security number on file for you. Click the "profile" tile on your student homepage in Catalyst to verify your social security number.
  • UC did not identify any information to report.  This would include having zero amounts for payments received for qualified tuition and related expenses, scholarship awards, adjustments to scholarship awards and adjustments for a prior year.
  • You gave UC permission to send your 1098-T Form electronically and/or UC did not have a current mailing address for you.

You can view your current or prior 1098-T forms online at any time by following the instructions listed at Form 1098-T

Be sure you are looking at the correct tax year form/publication; the IRS updates forms as the tax season nears.

HEERF and CARES Act Specific Questions

No. Per guidance from the IRS, CARES Act funds issued to students will not be reflected on the 1098-T.

If you elected to have HEERF funding apply toward qualified tuition and related expenses (QTRE), HEERF will be reflected only in Box 1 as a payment received toward QTRE. You would have made this election while completing the Federal Emergency Relief Authorization in Catalyst. There will be no reflection of HEERF in Box 5 as a scholarship or grant.

Otherwise, if you did not elect to have HEERF funding apply toward qualified tuition and related expenses, there will be no reflection of HEERF on the 1098-T, in Box 1 payments received toward QTRE nor will it be reflected in Box 5 as a scholarship or grant.

Please visit the IRS website for additional information about federal higher education emergency grant funding.