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This form is informational only. It serves to alert students that they may be eligible for federal income tax education deductions or credits. While it is a good starting point, the 1098-T, as designed and regulated by the IRS, does not contain all of the information needed to claim a tax deduction or credit. There is no IRS requirement that you must claim the tuition and fees deduction or an education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.

The dollar amounts reported on your Form 1098-T may assist you in completing IRS Form 8863 – the form used for calculating the education tax credits that a taxpayer may claim as part of your tax return.
You can find detailed information about claiming education tax credits in , page 9.

No, Per IRS regulations, we are not required to provide a 1098-T to students:

• who only enrolled in courses for which no academic credit was offered
• who are not U.S. citizens or permanent residents, unless the student submits a written request
• whose qualified tuition and related expenses are paid entirely with scholarship and/or grants

Box 1 reports payments received from all sources for qualified tuition and related expenses for the calendar year. Qualified expenses include tuition, the ASOC Senate student body fee, the Diversity and Equity Board fee and the Renewable Energy & Sustainability fee.

The amount in Box 1 only has amounts paid for qualified tuition and related expenses (QTRE) and does not include payments received for housing, meal plans, insurance or other miscellaneous fees as these are not considered related education expenses. In addition, 1098-T forms report amounts that the student paid in a particular calendar year, and the pay date does not necessarily correspond to the dates that the classes were attended. The best and most accurate source of information about the amounts that you paid for qualified tuition and related expenses will be your student account activity within the eBill portal.

Charges are posted to your student account in July for fall semester and December for Spring semester. Box 1 of Form 1098-T reflects payments made during the calendar year for qualified tuition and related expenses and it is not based on when the classes were attended. Your account activity or eBill will show the dates payments were posted to your account. You can access your account via myOxy, Student Services tab.

Some May graduates will not be issued a Form 1098-T for the current year because there is a possibility that payments for QTRE were recorded the previous year. The current Spring semester tuition charges are generally billed and posted in December of the previous year and, therefore, would have been included on the previous year's Form 1098-T, in Box 1.