1098-T Tax Form Information

 

This page is intended to provide general information about 1098-T tax form access, delivery, and discrepancies for UCLA students. Eligibility information for education tax credits and reported Qualified Tuition and Related Expenses (QTRE) can be found on the IRS site or by consulting with a tax preparer. The University is not able to provide tax advice. All information and assistance that UCLA is able to provide is contained within this web page.

If you are a UCLA Extension student and have questions about your 1098-T tax form, please visit the UCLA Extension Tax Advantages page or contact [email protected].

  • 1098-T General Info
  • What is 1098-T?

    The IRS Form 1098-T Tuition Statement is used to assist the taxpayer in determining eligibility for certain education tax credits. These benefits may allow taxpayers to reduce their federal income tax based upon qualified tuition and fees paid, assuming the taxpayer meets all TRA’97 requirements. There is no IRS requirement to claim an education tax credit and taxpayers are not required to attach the 1098-T form to their return.

    What is reported on 1098-T?

    Your 1098-T reports Qualified Tuition and Related Expenses (QTRE) paid to the University in Box 1. Generally, this amount includes amounts paid during the tax year for tuition and related expenses that are required for enrollment at the University of California.

    Box 1-6 Overview:

    Box 1- Amounts paid for QTRE to UCLA for the calendar year. Generally, QTRE:

    Includes: Tuition and related expenses required for enrollment, such as mandatory student activity and service fees. View the Registrar’s Office Annual and Term Student Fees for a list of fees that may be reported.

    Excludes: Room and board, transportation, insurance (including UCSHIP), books, supplies, and equipment needed for course of study

    Box 2- Amounts billed for QTRE to UCLA for the calendar year. UCLA does not currently report Box 2.

    Box 4- Adjustments made for a prior year. These are fee amounts billed and reported to you on a prior year 1098-T, but adjusted in the current tax year.

    Box 5- Scholarships or grants. Any scholarships, fellowships, grants or any other tuition reduction (excluding student loans) received by a student that were processed through the financial aid office or the graduate division office on the campus. The UC Grant to Purchase UCSHIP is reportable.

    Box 6- Adjustments to scholarships or grants for a prior year. Amount shown if your scholarship or grant was reduced or decreased for a prior tax year.

    Where can I get more information about 1098-T?

    View a sample 1098-T form with box/section explanations.

    For further information on Qualified Tuition and Related Expenses (QTRE) and education tax credits, review IRS Publication 970.

    You can view and download your 1098-T form and find more detailed information by reviewing the FAQs at www.tsc1098t.com. Students may also call the 1098-T Support Center at (888) 220-2540 for live assistance with logging in and general information about 1098-T.

  •  1098-T Form Access

  • Via MyUCLA:

    The most convenient way to access your 1098-T tax form is through MyUCLA. Sign onto my.ucla.edu using your student MyUCLA logon credentials. Select the Finances and Jobs tab and then the 1098T link under the BruinBill section. You will be redirected to www.tsc1098t.com and automatically signed in to view and access your 1098-T. Please note: Third parties do not have access to www.tsc1098t.com and must work with the student to obtain the form.

    Via www.tsc1098t.com:

    Alternatively, you may enter www.tsc1098t.com on your browser to access the site directly. Upon signing into the site, you will be required to enter a Site ID, Username, and Password. For first time set up procedures and account recovery processes, you will need access to the official email address you have on file with UCLA.

    1. For Site ID, enter 11558.

    -If you forgot UCLA's Site ID, click Forgot Site ID? and enter UCLA for School Name and the official email address you have on file with UCLA to have the Site ID emailed to you.

    2. For Username, enter your nine-digit student ID number.
    -If you forgot your Username, click Forgot Username? and enter 11558 for Site ID and the official email address you have on file with UCLA to have the Username emailed to you. 

    3. For Password, click Forgot Password? to have a temporary password emailed to you.
    -Enter 11558 for Site ID and your nine-digit student ID number for Username to have a temporary password emailed to you. You will need to change your temporary password the next time you log in.

    For live assistance with logging in, call the 1098-T Support Center at (888) 220-2540.

    What features are available on the site?

    You will have access to view/download/print your form(s) from the previous three tax years. Only the summary pages for tax forms prior to the 2018 tax year are available. You can also securely email your 1098-T, change your password, and browse FAQs.

  • 1098-T Delivery

  • When does 1098-T become available?

    Forms are auto-generated for university students and will become available in late January or early February for the previous tax year. Form(s) for the previous three tax years are available to the student at any time on www.tsc1098t.com. Please be advised that only the summary page for tax years 2015-2017 forms are available on the site.

    How can I receive my form electronically?

    Before accessing BruinBill on MyUCLA, all students are asked to consent to receiving their 1098-T tax form online. Upon providing your E-Signature, you consent to receiving your 1098-T form exclusively online at tsc1098t.com. You only need to consent once each year during the Fall term for future tax years. Once available, the form will be available for viewing and downloading at tsc1098t.com. You may withdraw consent at any time.

    How can I receive a paper copy of the form?

    If you consented to receiving your form online, you can obtain a paper copy of your form by downloading and printing the form at tsc1098t.com.

    If you did not consent to receiving your form online or withdrew consent on time, your 1098-T tax form will be delivered through the postal service to the permanent address you have on file, which you are responsible for keeping up to date. Student Accounts is not responsible for an outdated address, or any difficulties encountered with the postal service. Please allow two weeks for form delivery from the time it becomes available.

    How do I withdraw consent for receiving my form electronically?

    If you would like to withdraw consent for receiving your 1098-T tax form exclusively online, you may submit your request by contacting Student Accounts on the MyUCLA Message Center under the topic 1098-T Form: Student Accounts. You will receive a confirmation of your request when it’s completed. In order for you to receive a mailed 1098-T tax form, you must withdraw consent ten business days prior to the end of the tax year that the form references. For example, to receive a mailed 1098-T tax form for tax year 2018, you must withdraw consent by December 18, 2018.

  • 1098-T Discrepancies

  • What should I do if my SSN or TIN is not on file with UCLA?

    If you do not have an existing SSN or TIN 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 UCLA via MyUCLA. 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, Los Angeles (UCLA) to report your Taxpayer Identification Number (TIN), with other registration-related information, to the Internal Revenue Service (IRS) on form 1098-T for each year that you are enrolled. Your TIN 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 TINs to UCLA so that it may be included on the form 1098-T.

    How do I register my existing SSN or ITIN with the University?

    MyUCLA is the easiest and most efficient way to register your TIN:
         - Visit My.UCLA.edu and sign in with your UCLA logon credentials.
         - Select the "Settings" tab on the top right-hand side of the homepage.
         - Go to the "Social Security/Individual Taxpayer ID" link.
         - Follow prompts to register your TIN.

    Will I still receive a form if I do not have a SSN or TIN?

    If you do not have a SSN/ITIN to file with the University, (example: 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 at tsc1098t.com, or receive one in the mail if you did not consent to receiving 1098-T online, beginning late January for the previous tax year. The form will not have a SSN/TIN reported on it.

    What should I do if my legal name or SSN/ITIN is incorrect on my form?

    If your SSN, or ITIN number or legal name is incorrect, you must update by contacting UCLA Registrar on MyUCLA Message Center.
         - Complete the W-9S form.
         - Write your 9 digit UCLA identification number (UID) in the space identified at the top right of the form.
         - Complete all of Part I. (Note: Put your SSN or ITIN in the Taxpayer Identification Number section.)
         - Sign and Date Part II. Submit/attach your completed and signed first page of the form to Registrar on the MyUCLA Message Center.

    After you have updated your information with the Registrar's Office, please contact Student Accounts via the MyUCLA Message Center under the topic 1098-T Form: Student Accounts to have your form updated.

    Why did I not receive a form?

    If your 1098-T tax form was not available after late January online at tsc1098t.com, 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:

    -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.

    -Student took courses for which no academic credit is offered, even if student is otherwise enrolled in a degree program

    What should I do if there is an error with the reported amounts shown?

    Beginning with the tax year 2018 form, your 1098-T form reports QTRE 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 BruinBill, 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 by UCLA to the time they are posted on BruinBill). For example, a charge for Winter Quarter 2019 that is posted to your BruinBill in November, 2018 would be included on your 2018 tax form if the payment is posted to your BruinBill by 12/31/18. However, if the payment is posted on or after 1/1/19, it would be included on your 2019 form.

    Please note that fees that were reported on a prior year's tax form may not be reported again on a subsequent 1098-T tax form

    If you believe there is an error with the amount(s) reported on your form, please verify by reviewing your BruinBill statement on MyUCLA 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 provide a detailed description of the payment(s) you believe should be reported including a line item description and payment date, as well as your student ID number, to Student Accounts on the MyUCLA Message Center under the topic 1098-T Form: Student Accounts.

  • Tax Year 2018 Changes

  • Benefits

    In 2018, UCLA proudly welcomed a new 1098-T Tax Form vendor, Tab Service Company (TSC). The new access portal available via TSC allows for a fuller understanding of 1098-T tax form by providing detailed FAQs and resources. The platform also provides secure means of sending and receiving forms. UCLA adopted the 1098-T reporting method of several other UCs by reporting Box 1 (QTRE amounts paid) on the 1098-T tax form and maintains compliance with institutional reporting requirements under federal law.

    Vendor Changes

    Beginning with tax year 2018, your 1098-T tax form became accessible through the Tab Service Company vendor via www.tsc1098t.com. The summary pages of forms from 2015-2017 are accessible via Tab Service Company. The previous vendor, Conduent (formerly TCRS) and website 1098t.com are no longer in service.

    If you need access to the details of 2015-2017 forms, please refer to your BruinBill portal statement history.

    Reporting Changes

    Beginning with tax year 2018 forms, UCLA reports Box 1; Qualified Tuition and Related Expenses (QTRE) amounts paid. Tax forms dated 2017 or older reported Box 2; QTRE amounts billed. Box 3 will be checked for 1098-T 2018 forms to indicate that there was a change in reporting method.

    Fees that were reported on a prior year's tax form (under Box 2 reporting for QTRE amounts billed during the tax year) may not be reported again on the 1098-T tax form for 2018.