General

Box 1 (“Payments received for qualified tuition and related expenses”) of your 1098-T displays the net amount of payments received during the tax year (January – December) that were required as a condition of your enrollment and attendance. To “qualify,” payments must relate to an academic period for which fees are due and payable during the tax year and for which instruction begins no later than March of the following tax year.

Box 2 (“Amounts billed for qualified tuition and related expenses”) is blank because CUNY reports “Payments received” instead. The IRS provides the option for schools to report either “Payments received” in Box 1, or “Amounts billed” in Box 2, but not both.

Box 3 (“Check if you have changed your reporting method for 2017”) is blank because CUNY has not changed its reporting method from a previous tax year, and continues to report “Payments received,” not “Amounts billed.”

Box 4 (“Adjustments made for a prior year”) shows any refunds during the current year for payments of “qualified tuition and related expenses” reported on a 1098-T for a prior tax year. For example, if you paid Spring 2018 registration fees in December 2017, “qualified tuition” for that quarter would have been reported on your 1098-T for 2017. If you subsequently received a refund of Spring 2018 registration fees in January 2018, the amount refunded would be reported in Box 4 for tax year 2018. Refunds may be the result of changing from full-time to part-time study, nonresident to resident classification, or cancellation/withdrawal.

Box 5 (“Scholarships or grants”) reflects financial aid and scholarships made to the student during the tax year.

Box 6 (“Adjustments to Scholarships or grants for a prior year”) shows an amount if “scholarships or grants” that were reported on a 1098-T for a prior year were subsequently reduced in the current tax year.

Box 7 if checked, indicates that “payments received” in Box 1 include payments for terms that start in the first three months of 2018 (i.e. Winter or Spring).

Box 8 if checked, indicates that you were considered to be “enrolled at least half-time” for one or more quarters during the tax year. At CUNY, “at least half-time” means that you were enrolled in 6 or more units for any quarter.

Box 9 if checked, indicates that you were enrolled in a graduate program for one or more quarters during the tax year. The University checks this box if you attended as a graduate student for any quarter of your enrollment during the tax year.

Box 10 (“Ins. Contract reimb./refund”) is blank because CUNY is not an insurer.

Service Povider/Acct. No. This field contains the CUNY student identification number.

A College assigned ID number is not a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). The IRS requires that we leave the box blank in cases of invalid SSNs and ITINs.

Form 1098-Ts are mailed to the student’s address of record maintained by your college.

CUNY Graduate Center and School of Journalism students can view their addresses via Banner.

Students attending all other colleges can view their addresses listed on CUNYfirst Self-Service.  Forms are mailed to student’s mailing address.  If a mailing address is not listed, the Form will be sent to the permanent address.

If you believe that your Form 1098-T was mailed to the wrong address, contact your college 1098-T Representative.

Effective February 2014, the SSN or ITIN will be truncated to show only the last four digits.

Institutions of higher education have the option of reporting either payments received (Box 1) or qualified charges billed (Box 2) to the IRS. CUNY reports payments received (Box 1).

Eligible or qualified charges include: Non-qualified charges include the following:
  • In-State tuition charges
  • Out-of-State tuition charges

 

Plus other eligible fees including the following:

  • Technology fees
  • Student activity fees
  • Consolidated fees
  • Change of program fees
  • Late payment fees
  • Late registration fees
  • Room and board or similar living expenses
  • Transportation
  • Meals
  • Books
  • Family expenses
  • Courses taken for no credit (unless taken to improve job skills)
  • Expenses paid at any time other than in the current year, January 1 to December 31
  • Insurance
  • Medical expenses

No, per IRS regulations, you do not qualify to receive a 2017 Form 1098-T because you were not enrolled in an academic period beginning in calendar year 2017.

Yes, it will appear on your 2017 Form 1098-T. Box 7 will also be checked to indicate that the “payments received” in Box 1 include payments for terms that start in the first three months of the upcoming year.

Visit CUNYfirst Self-Service to print a Form 1098-T.  For further inquiries, contact your college 1098-T Representative.

Yes, per IRS regulations, you will receive a Form 1098-T for only the amount of qualified expenses that have not been refunded.

Yes, if you receive a Form 1098-T, any financial aid received during the tax year will be displayed in Box 5.  Note that if your tuition and fees were entirely covered by financial aid, you will not receive a Form 1098-T.

Yes, Direct Loans and Perkins Loans used to pay qualified educational charges were considered in the same manner as cash payments when generating your Form 1098-T.

Students or their parents who may be eligible for these federal income tax credits can claim these credits using IRS Form 8863.  CUNY cannot advise students on the preparation of their tax return. Please contact the IRS or your tax professional for guidance.  See the ‘Helpful Resources’ links below.

Yes, per IRS regulations, CUNY is required to report this information.

Yes, when CUNY reports Form 1098-T information to the IRS, the full SSN or ITIN is submitted.

For more information regarding the American Opportunity Credit and Lifetime Learning Credit, you may visit the following websites:

Any further questions can be directed to your college 1098-T Representative.

Accessing My Form 1098-T

You may have received more scholarships and/or grants than the amount of qualified tuition and fees paid; the University is not required to produce a Form 1098-T.

Visit CUNYfirst Self-Service to print a Form 1098-T.  For further inquiries, contact your college 1098-T Representative.

Visit CUNYfirst Self-Service to print a Form 1098-T.  For further inquiries, contact your college 1098-T Representative.

Adjusting My Form 1098-T

Contact your college 1098-T Representative to discuss your questions.  If you have tax questions, ask your tax professional or contact the Internal Revenue Service.  See the ‘Helpful Resources’ links below.

The IRS reporting requirement is that we include your Social Security Number (SSN) or Individual Taxpayer Identification (ITIN) when reporting Form 1098-T data. It is important that we have your complete and accurate information on file. The IRS requires that an institution files the statement without the individual’s SSN or ITIN, but with all other required information. We will leave the SSN box blank in cases of invalid SSN or ITIN numbers.

To update your SSN or ITIN, complete the IRS Form W-9S, “Request for Student’s or Borrower’s Taxpayer Identification Number and Certification” and submit it to your College Registrar’s Office. This form allows students to provide their correct SSN or ITIN to an educational institution. The form can be located on the IRS website at: http://www.irs.gov/pub/irs-pdf/fw9s.pdf

For students who do not have an SSN or ITIN on file by January 7th, the Form 1098-T may be generated with a blank in the SSN field and this information will be reported to the IRS. If you do not provide a valid SSN or ITIN, the IRS may fine you or require you to return the credits claimed if you fail to update your SSN or ITIN.

Per IRS regulations, any student who does not have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) must be notified of the method in which to correct their SSN or ITIN. If you have obtained your valid SSN or ITIN, please contact your college Registrar’s Office about submitting Form W-9S, “Request for Student’s or Borrowers Taxpayer Identification Number and Certification.”

Contact your college 1098-T Representative to request an updated Form 1098-T.

Helpful Resources

For more information regarding the American Opportunity Credit and Lifetime Learning Credit, you may visit the following websites:

 

Any further questions can be directed to your college 1098-T Representative.