Frequently Asked Questions - Form 1098-T Tax Benefits

What is a 1098-T form?

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.

Which tax benefits do I qualify for?

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).

Where can I find more information about the educational tax benefits?

For more information about the educational tax benefits, please visit the IRS website or refer to IRS Publication 970 (Tax Benefits for Education).

How do I access my 1098-T forms from prior years?

Students may access their 1098-T forms for current and prior years via the TAB Services website.

How will I know when my 1098-T form is available?

UC Berkeley will send you an email to the email address listed in CalCentral. The email will come from billingnotices@berkeley.edu.

What are "qualified education expenses"?

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
  • Tuition
  • 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.

What expenses do not qualify as "qualified education expenses"?

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.

How do I get a copy of my 1098-T form?

If you have qualified paid charges and/or gift aid for the corresponding tax year, you may access your 1098-T form online in late January via the TAB Services website.

How can I find the details of the totals reported in boxes numbered 1-6 on my 1098-T form?

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

If I attend UC Berkeley Extension or Summer Session, will I receive a 1098-T form?

Yes.

UC Berkeley reports information on students who attend UC Berkeley Extension and/or Summer Session.

I am an international student. Do I qualify for these tax credits?

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).