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).