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1098T Tax Reporting

                                                                     Important Message

Students who have opted-in to receive the 1098-T statements electronically will be granted access to electronic 1098-T statements by Friday, January 31, 2020 on the Heartland ECSI Website.

Students with Electronic Consent

Students that have consented to receive their 1098-T electronically will receive an email notification from Heartland ECSI once the 1098-T statement is available.

Students without Electronic Consent

Students that have not consented to receive their 1098-T electronically will have a paper 1098-T statement mailed to their mailing address on file with CSUSB mailed by Heartland ECSI by January 31, 2020.

     * You will not be notified when the 1098-T statements have been printed.

Please Note: Students who did not opt-in to receive their forms electronically will have their 1098-T statements mailed but you may still retrieve your 1098-T statement on the Heartland ECSI website. Please follow our guide of how to access your 1098-T statement through Heartland ECSI.

Guide to Access 1098-T Statement through Heartland ECSI

 

DISCLAIMER:  The following general information should not be taken as tax or legal advice.  California State University, San Bernardino cannot provide tax service with these reporting forms.  For tax preparation advice, please consult your tax advisor.

Form 1098-T is an annual IRS form California State University, San Bernardino provides including student-related educational payments for annual income tax returns, as required by the IRS.  The form summarizes payments towards qualified tuition and fees for the calendar year (January 1 through December 31).  

  • Visit Heartland ECSI to access your 1098-T form for 2019.
  • 1098-T forms are not available through MyCoyote.  
  • The 2019 1098-T Tuition Statement reflects qualified financial transactions from January 01 – December 31, 2019, including Winter 2020 if you registered by December 31, 2019.
  • 1098-T forms are expected to be mailed or available online  every year by January 31st
  • Need to access previous years 1098-T’s?  Statements from 2008, and 2012-2018 are also available through Heartland ECSI.

Reporting to the Internal Revenue Service

The Form 1098-T is reported to the IRS. You are not required to attach IRS Form 1098-T to your tax return.  The primary purpose of this form is to let you know that CSUSB has provided the required information to the IRS to assist them in determining who may be eligible to claim the tuition and fees deduction or an education credit. There is no IRS requirement that you claim a tuition and fees deduction or an education-related tax credit.

Frequently Asked Questions Regarding 1098-T's

What is the Form 1098-T?

Form 1098-T is an annual IRS form California State University, San Bernardino provides of student-related educational payments for annual income tax returns.  The form summarizes payments towards qualified tuition and fees for the calendar year (January 1 thru December 31). This information is also used for student eligibility for the American Opportunity Credit, Lifetime Learning Credit, or other educational tax benefits.

DISCLAIMER:  The following general information should not be taken as tax or legal advice.  California State University, San Bernardino cannot provide tax service with these reporting forms.  For tax preparation advice, please consult your tax advisor.

For reporting purposes, California State University, San Bernardino is required to have the student’s Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).

Can I receive the form electronically?

Yes. You can receive the 1098-T form electronically by visiting Heartland ECSI and providing the necessary consent.  View the Guide to Access 1098-T Statement through Heartland ECSI if you need help accessing your statement.

When will my form be available?

Your 1098-T form will be accessible electronically by January 31.

Physical forms will be mailed to students who did not grant consent for electronic access to the mailing address on record with the University.

Can my Form 1098-T be sent directly to my parent(s), other persons who may claim me as a dependent, or to my tax preparer?

As required by the Family Educational Rights and Privacy Act (FERPA) (20 U.S.C. § 1232g; 34 CFR Part 99), California State University, San Bernardino or its personnel cannot provide this information directly to parents, other persons who may claim the student as a dependent, or tax preparers.  If you are claimed as a dependent on another person's tax return (such as your parent's return), please give your Form 1098-T and Supplemental Information directly to that person.

What do the boxes signify?

Box 1: Payment received for qualified tuition and related expenses:

         Qualifying expenses:

  • Tuition and fees and course materials required for a student to be enrolled at or attend an eligible educational institution.

  • Health Facilities

  •  Athletics

  •  Associated Student Body (ASB)

  •  University–Student Union

  • Instructionally Related Activities

  • Student Health Services

  •  Tuition Fee

  • Non-resident Tuition Fee

  • Professional Program Fee

  • Books and supplies required for course instruction.  (Caution: Since the University cannot track amounts paid for books and supplies, no amount for books and supplies will be on the 1098-T form.  Please keep your receipts for these items).

Qualified tuition and related expenses do not include the following types of expenses:

  •  Room and board

  • Transportation

  • Insurance premiums or medical expenses

  • Other personal, living or family expenses

Box 2: Per instructions from the IRS, California State University, San Bernardino reports payments applied to tuition and fee charges in Box 1. No charges will be posted in Box 2.

Box 3:  Change in reporting methods:  Not applicable.

Box 4:  Adjustments made for a prior year: Shows any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T.

Box 5: Scholarships or grants:  This box reports scholarships, grants (not loans) and third-party payments posted to your account during the calendar year 2019.  Scholarships, grants, and third-party payments are listed in this box whether paid to you directly or applied to your tuition and fees charges.

Box 6: Adjustments to scholarships or grants: Shows adjustments to scholarships or grants for a prior year.

Box 7:  This box is checked only if you registered for courses by December 31, 2019 payment and charges for winter 2020 are posted in 2019.  For example, you may have paid in 2019 for winter 2020, however, this box will not be checked since you registered on or after January 1, 2020, therefore charges for winter 2020 were not posted in 2019.

Box 8: This box is checked if the student has enrolled at least half time (4 units for graduates, 6 units for undergraduates) for at least one semester during 2019.

Box 9: This box is checked if the student was a graduate student or in a credential program at any time during 2019.

What is considered qualifying educational expenses?

Qualifying expenses include:

  • Tuition and fees and course materials required for a student to be enrolled at or attend an eligible educational institution.

  • Health Facilities

  •  Athletics

  •  Associated Student Body (ASB)

  •  University–Student Union

  • Instructionally Related Activities

  • Student Health Services

  •  Tuition Fee

  • Non-resident Tuition Fee

  • Professional Program Fee

  • Books and supplies required for course instruction.  (Caution: Since the University cannot track amounts paid for books and supplies, no amount for books and supplies will be on the 1098-T form.  Please keep your receipts for these items).

Qualified tuition and related expenses do not include the following types of expenses:

  •  Room and board

  • Transportation

  • Insurance premiums or medical expenses

  • Other personal, living or family expenses

What are the reasons why I would NOT receive a 1098-T form?
  •  CSUSB does not have your SSN or ITIN.  This information is required for 1098-T reporting (make sure that you provided the University with this information). For assistance on correcting your social security number as reported on the 1098-T form, contact the Office of the Registrar at (909) 537-5200.

  • CSUSB does not have a valid address.

  • There were no eligible payment/charges for the calendar year 2019. 

Is my financial aid reported on the 1098-T form?

Yes, scholarships and grants are reported in Box 5 on the 1098-T and also in Box 1 if it paid eligible charges for tuition and fees if they are disbursed by December 31, 2019. If Winter financial aid grants are released by December 31st the amount will be reported in Box 5. If Winter financial aid grants are released after Dec. 31st the amount will be reported in the following calendar year's statement.

I am a recipient of a GI Bill ® paid by the Department of Veterans Affairs (VA). How are the GI Bill ® tuition and stipend payment amounts reported on Form 1098-T?

Per IRS Publication 970, payments you receive for education, training or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax-free. However, for U.S. tax reporting purposes, GI Bill ® recipients are issued a Form 1098-T from the University reflecting the total tuition and fee payments by multiple sources (including GI Bill ® paid by VA), not just items personally paid out-of-pocket. The amounts of GI Bill ® benefits designated for tuition and fees do not count as qualified payments against federal education tax credits.

GI Bill ® payments consist of tuition and a subsistence portion. From the total amounts on the Form 1098-T, GI Bill ® recipients have to reduce the portion of their tuition paid by the amount of their GI Bill ® benefits that were designated for tuition.

The name on the Form 1098-T is incorrect or has been changed, how can I get it corrected?

For assistance on correcting your name and/or address, contact the Office of the Registrar at (909) 537-5200.  Upon this completed correction, an updated Form 1098-T may be generated by contacting sfs@csusb.edu.  

How do I provide my social security number (SSN) or Individual Taxpayer Identification Number (ITIN) to CSUSB?

You must furnish your SSN/ITIN by completing the form W-9S and return to the Office of the Registrar.  Failure to comply with this requirement may result in a $50 penalty, assessed by the IRS under Section 6723.

If you need to apply for an ITIN please go to http://www.irs.gov/pub/irs-pdf/fw7.pdf to complete the application.

Please provide the following information to the Office of the Registrar:

1. Completed W-9 form

2. Valid state identification, valid driver’s license, or valid passport

3. Your social security card or taxpayer-identification number card

To protect your identity, we recommend that you provide the information in person. The Office of the Registrar is located in University Hall – 171.

If you cannot submit the information in person, The Office of the Registrar will also accept the information as follows:

  • Email the information to the Office of the Registrar, Records Unit at recordsinfo@csusb.edu.

  • Mail the information to:

    • Office of the Registrar, Records Unit, California State University, San Bernardino, 5500 University Parkway, San Bernardino, CA 92407-2318

What does the IRS consider eligible for educational tax benefits?

IRS has further information on its website regarding the requirements to qualify for these credits.  For tax specific questions, please contact the Internal Revenue Service (IRS) at 800.829.1040 or your personal tax professional.

Do international students need a 1098-T?

Generally, international students cannot claim the tax education credit; although some students are eligible if they are deemed to be Resident Aliens for tax purposes under the substantial presence test.  For additional information, please contact the IRS or your individual tax consultant for assistance.

Where can I get additional information regarding the 1098-T form?

If you have questions specific to the data provided by CSUSB on your 1098-T, you can:

  • Call: (909) 537-5162

  • Email: sfs@csusb.edu

  • Visit: University Hall, Room 35

For information regarding filing your taxes and benefit eligibility, please contact a tax consultant or the IRS at 1-800-829-1040, or go to www.irs.gov.

Who do I contact if I am having issues accessing my 1098-T?

For assistance accessing your 1098-T records, contact Heartland ECSI Customer Service at 866.428.1098 or https://heartland.ecsi.net/index.main.html#/contactus.