Form 1098-T Tax Benefits
Beginning with the tax year 2018 form, your 1098-T form reports qualified tuition related fee amounts paid in Box 1 for the calendar/tax year. Amounts paid are reported on your 1098-T form based on the date the payment is posted to your student account, regardless of the date or term the charge is posted. (Please note that mail-in or wire-transfer payments may experience a delay from the time they are received to the time they are posted on your student account). For example, a charge for Spring that is posted to your student account in November, would be included on your tax form if the payment is posted to your student account by December 31. However, if the payment is posted on or after January 1, it would be included on the next year's form.
If you believe there is an error with the amount(s) reported on your form, please verify by reviewing your student account transactions on your Cal Central portal as well as your bank records. Please also review the IRS Publication 970 to ensure that the payment in question qualifies as a QTRE expense.
If you still believe there was an error, please open a case with Billing and Payment Services under the topic 1098-T Form to have your form reviewed.
If your 1098-T tax form was not available after late January online via the Tab Services website, if you did not consent to receiving the form online or withdrew consent, or if your 1098-T form was not mailed to you after February, a 1098-T form may not have been generated for you. Potential reasons for this are:
- The student was not billed qualified tuition related fees, or did not receive applicable scholarships or grants (i.e. inter-campus visitor program or all courses were complimentary) for the tax year
- The student took courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program
If your SSN or ITIN number or legal name is incorrect, you must update by contacting the Office of the Registrar.
After you have updated your information with the Registrar's Office, please open a case with Billing and Payment Services under the topic 1098-T Form to have your form updated.
If you do not have a SSN/ITIN to file with the university, (for example: an international student who does not have a SSN or ITIN) you may take no further action without penalties. You can still access your 1098-T online via the TAB Services website, or receive one in the mail if you did not consent to receiving a 1098-T online, beginning late January for the previous tax year. The form will not have a SSN/ITIN reported on it.
You can update your existing SSN or ITIN through your CalCentral profile by following these steps:
- Click the 'Update My SSN' button to add your SSN/ITIN to your profile
- Enter your SSN/ITIN carefully
- Once the nformation is saved, you will not be able to make additional edits through CalCentral
- Click the 'Update' button to save
If you do not have an existing SSN or ITIN to file with the university, no action is required. If your existing SSN/ITIN is not yet registered with the university, you must submit your SSN or ITIN to UC Berkeley via your Cal Central portal profile. Your SSN/ITIN must be on file with the university prior to December 31 in order to have it reported on your form for that tax year.
Current federal tax regulations require the University of California, Berkeley (UCB) to report your Individual Taxpayer Identification Number (ITIN), with other registration-related information, to the Internal Revenue Service (IRS) on form 1098-T for each year that you are enrolled. Your ITIN may be a Social Security Number (SSN), or an Individual Taxpayer Identification Number (ITIN) if you are not eligible for a SSN. To avoid penalties from the IRS, students should provide SSN’s or ITINs to UCB so that it may be included on the form 1098-T.
The 1098-T form is used by eligible educational institutions to report information about their US resident students to the IRS as required by law. As an eligible educational institution, UC Berkeley reports certain financial and identifying information regarding US resident students for which UC Berkeley has received payments of "qualified education expenses" for the corresponding tax year. Included in the 1098-T form are qualified charges that were paid and financial assistance received for the corresponding tax year. Loans are excluded and not reported on the 1098-T form.
The 1098-T form is not intended to be used for determining any taxable income you may have received from scholarship or fellowship payments. The university does not report scholarship or fellowship income to you or to the IRS. Please use Worksheet 1-1 in IRS Publication 970 (Tax Benefits for Education) to figure the amount of a scholarship or fellowship grant you can exclude from gross income.
UC Berkeley is unable to provide you with tax advice or to assist with strategies for filing your taxes. To determine your potential eligibility, please consult your tax advisor or the Internal Revenue Service (IRS).
The term "qualified education expenses" refers to the tuition and fees an individual is required to pay in order to enroll at or attend an eligible educational institution.
At UC Berkeley, this includes the following:
- Campus fee
- Non-resident tuition
- Student services fee
- Graduate professional student fees
- Course material fees
The definition of “qualified education expenses” may differ depending on whether you are claiming the tax credit or taking a deduction. Please refer to the appropriate section in IRS Publication 970 (Tax Benefits for Education) for the related definition.
Generally, amounts paid for any course or other educational expense involving sports, games, or hobbies are not eligible for the tax credit. Charges and fees associated with room, board, student activities, athletics, health insurance, books, equipment, transportation, and similar personal, living, or family expenses are not qualified.
To find the details of the totals reported in boxes numbered 1-6 on your 1098-T form:
- Log in to the TAB Services website
- Click on 'View my 1098-T' in the upper left hand corner of the screen
- Advance past page 1 of the 1098-T for detailed information
UC Berkeley reports information on students who attend UC Berkeley Extension and/or Summer Session.
International students may not be eligible to claim the American Opportunity Credit or the Lifetime Learning Credit. To determine your potential eligibility, please consult your tax advisor or the Internal Revenue Service (IRS).