1098-T TAX FORM INFORMATION

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 tax payers to reduce their federal incoming 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.

Note: The information on this page is not tax advice, but is provided as a service to students and families to assist them in understanding the potential higher education tax credits. 

What is reported on 1098-T?

Your 1098-T will report 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 for the calendar year. Generally, QTRE:

Includes: Tuition and related expenses required for enrollment, such as mandatory student activity and service fees. 

Excludes: Housing, transportation, the one-time document fee, health insurance, books, supplies, and equipment needed for course of study. 

Box 2- UC San Diego 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. 

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.

What is a Qualified Education Expense?

Tuition and most campus based fees are qualifying expenses. The IRS does not consider housing, transportation, the one-time document fee, and health insurance as educational expenses. 

To view the IRS definition of qualified education expenses, please read page 12-14 on the IRS Publication 970. 

When does 1098-T become available?

The 1098-T form will be available on January 31 for the previous tax year. Form(s) for the previous three tax years are available to the student at any time via the Tab Services site: www.tsc1098t.com.  

Where can I get more information about 1098-T?

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

For further information on Qualified Education Expenses (QEE) and education tax credits, review IRS Publication 970 and Publication 5197.

If you do not opt-in to viewing your 1098-T electronically, a paper 1098-T form will be mailed to the current address on file. We highly encourage students to opt in for electronic delivery, which provides faster access and includes more detailed information. You may view and/or update your current address via the TritonLink address update tool. If you update your address after 1098-T forms have been mailed, we cannot resend the paper form to your new address. Please note that we are not responsible for undelivered 1098-T forms due to incorrect mailing addresses, delays, or lost mail, and our office will not re-send these forms. Mail delivery will vary and may take up to 2-3 weeks once the 1098-T becomes available. If you do not receive your paper 1098-T, you will need to access it online via the Tab Services website: www.tsc1098t.com.

How can I receive my form electronically?

Students can opt-in to view their 1098-T electronically by visiting www.tsc1098t.com and logging in.

You will be required to enter a Site ID, Username, and Password. 

1. For Site ID, enter 11563.
2. For Username, enter your nine-digit PID number.
   • Include the "A" (i.e., A12345678).
3. For Password:
   • First-time users: enter the last four digits of your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
     • If you are a student without an SSN/ITIN or have otherwise not provided your SSN/ITIN to UC San Diego, use the temporary password 0000. Submitting this temporary password in the login screen will initiate a password reset process through an email sent to the active email address on your student account.
       
       
   • Returning students: Please enter the password that you set during your last session.
     • If you forget your password, click on "Forgot Password" to reset. 

Upon providing your e-consent, you will view your 1098-T form exclusively online. You can print it out anytime you need it via the Tab Services site. If needed, you may withdraw consent at any time to receive a physical mailed copy. 

I am an authorized payer for my student. Is it possible for me to opt in to view their 1098-T form electronically? 

Unfortunately, only the student can provide e-consent to access the 1098-T form electronically, as the form is issued to them directly. Please have your student follow the instructions above to opt-in to view the 1098-T form electronically. Once the 1098-T form is available for viewing (in early February), they will be able to log into the Tab Services site and either download a copy for you or email you a copy directly from the site. 

How do I withdraw consent for receiving my form electronically?

If you would like to withdraw consent and receive a paper 1098-T form mailed to your current address moving forward, you may do so by visiting and logging into www.tsc1098t.com. Please note: You must withdraw consent by December 1 to receive a paper copy of the 1098-T for that tax year. For example, to receive a mailed 1098-T tax form for tax year 2024, you must withdraw consent by December 1, 2024. 

Online via Tab Services (www.tsc1098t.com):

For quicker and more detailed access, view your 1098-T online via the Tab Services site. If you have not already done so, you will need to provide e-consent to view your 1098-T electronically before you can access it online. Please follow the instructions outlined below:  

 Visit www.tsc1098t.com and log in. You will be required to enter a Site ID, Username, and Password. 

1. For Site ID, enter 11563.
2. For Username, enter your nine-digit PID number.
   • Include the "A" (i.e., A12345678).
3. For Password:
   • First-time users: enter the last four digits of your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
     • If you are a student without an SSN/ITIN or have otherwise not provided your SSN/ITIN to UC San Diego, use the temporary password 0000. Submitting this temporary password in the login screen will initiate a password reset process through an email sent to the active email address on your student account.
       
       
   • Returning students: Please enter the password that you set during your last session.
     • If you forget your password, click on "Forgot Password" to reset. 

Once logged in, you will have access to view/download/print your form(s) from the previous three tax years. You can also securely email your 1098-T, change your password, and browse FAQs. 

If you e-consent to electronic delivery, you will receive an e-mail notification from UC San Diego when your 1098-T is available to be viewed and downloaded. 

Having trouble logging in to www.tsc1098t.com?

Call the 1098-T Support Center at (888) 220-2540 for live assistance with logging in and general information about 1098-T.

Additionally, you can reach UC San Diego via the UC San Diego Student Services & Support portal (if you are not a current student, please use the "Guest Support" feature) under the topic 1098-T Form..

What should I do if my existing SSN or TIN is not on file with UC San Diego?

To update your SSN/TIN: 

1. Complete an SSN/ITIN Update Form
   Submit the online Request to Update or Change Name or SSN/ITIN form. This form is only available to individuals with a record in the student information system and cannot be submitted on behalf of someone else
2. Attach Documentation to the Form
   Attach a copy of your SSN/ITIN card to the form. Without this documentation, your request will not be processed.

I am a Graduate Student Researcher (GSR) Fellow/Trainee, who is being paid through UC Path. Do I also need to update my SSN/ITIN via UC Path? 

Yes, if you update your SSN/ITIN with UC San Diego, you will also need to log into UC Path to update your SSN/ITIN there. Updating your information with UC San Diego does not automatically update UC Path. 

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

If you do not have a SSN/TIN to file with the University, (example: international student who does not have a SSN or TIN), you can still access your 1098-T online at www.tcs1098t.com, or receive a paper one via mail to your current mailing address (U.S. only). The form will not have a SSN/TIN reported on it. 

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

For name changes:

1. Gather Supporting Documentation
   The Registrar requires a copy of one of the following documents to change your name:
   
   • Court order
   • Naturalization certificate
   • Dissolution of marriage judgement with maiden name restored
   • Marriage certificate, license, certificate of confidential marriage, or certified abstract of marriage
   • Valid state-issued driver's license or ID card, Social Security card, or passport (all printed with new name)
2. Complete a Change of Name Request Form
   Submit the online Request to Update or Change Name or SSN/ITIN form. You can also use this form for name corrections. This form is only available to individuals with a record in the student information system and cannot be submitted on behalf of someone else.

International Students: Contact the International Student Office, (858) 534-3730 before you change your name.

For SSN changes:

1. Complete an SSN/ITIN Update Form
   Submit the online Request to Update or Change Name or SSN/ITIN form. This form is only available to individuals with a record in the student information system and cannot be submitted on behalf of someone else
2. Attach Documentation to the Form
   Attach a copy of your SSN / ITIN card to the form. Without this documentation, your request will not be processed.

International Students: 

• You are not required to obtain a number or give it to UCSD if you're an international student (such as a student with an F1 or J1 visa) and:
  • You do not have income that is subject to U.S. tax
    or
  • You are not receiving any financial support, including university employment
• If your parent is a U.S. citizen or permanent resident and intends to use a tax deduction for educational expenses, you must have an ITIN and it must be on file with UCSD.
• Read what the Social Security Administration says about international students and Social Security numbers (PDF).

Graduate Student Researcher (GSR) Fellow/Trainee: 

• If you are being paid through UC Path, please also make sure your SSN/ITIN is correct in UC Path. 

Why did I not receive a form?

If you did not receive a 1098-T tax form via mail or could not find the electronic version via www.tsc1098t.com, a 1098-T form may not have been generated for you. Potential reasons for this are:

• Student was not billed qualified education expenses, or did not receive applicable scholarships or grants (i.e., inter-campus visitor program or all courses were complimentary) for the tax year. 
  • Tuition and fees for Winter quarters are assessed and paid in the prior tax year (i.e., Winter 2022 tuition and fees were paid in 2021. So they would appear on the 1098-T form for the 2021 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?

Your 1098-T form will report Qualified Education Expenses (QEE) 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 TritonLink, regardless of the date or term the charge was posted. (Please note that mail-in or wire-transfer payments may experience a delay from the time they are received by UCSD to the time they are posted on TritonLink). For example, a charge for Winter Quarter 2022 that is posted to your TritonLink in November 2021 would be included on your 2021 tax form if the payment is posted to your TritonLink by 12/31/2021. However, if the payment is posted on or after 01/01/2022, it would be included on your 2022 tax form, not the 2021 tax form. 

Please note that fees that were reported on a prior year's tax form (under Box 2 reporting QEE amounts billed during the tax year) may not be reported again on the 1098-T tax form for 2021. 

If you believe there is an error with the amount(s) reported on your form, please verify by reviewing your billing statements on TritonLink as well as your bank records. Please also review the IRS Publication 970 to ensure that they payment in question qualifies as a QEE expense. 

If you still believe there was an error, please submit a ticket to the UC San Diego Student Services & Support portal (if you are not a current student, please use the "Guest Support" feature) under the topic 1098-T Form and provide a detailed description of the payment(s) you believe should be reported including a line item description and payment date. 

Additional Support

If you have any questions about the delivery of your 1098-T, discrepancies in the information provided, or inquiries about the form's content, our dedicated team at SFS is here to assist you. Please submit a ticket to the UC San Diego Student Services & Support portal (if you are not a current student, please use the "Guest Support" feature) under the topic 1098-T Form.

UC San Diego Department of Extended Studies Students

Extended Studies students please visit, Extension Financial Resources, for login instructions or contact (858) 534-3400 with any questions about your 1098-T. 

Please direct any email inquiries to unex-1098t@ucsd.edu.

Need assistance with finding free tax filing services or tax advisors? Please visit: https://irs.treasury.gov/freetaxprep/ 

IRS Questions and Answers

IRS Free Tax Help Locations (searchable by zip code)

IRS Publication 970

IRS Publication 5197

American Opportunity Tax Credit on Facebook

Federal Tax Benefits for Higher Education

IRS: Education Credits Q&A