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Cal Poly Pomona

1098-T Introduction and Questions

Attention to 1098-T Users

In order to print your 1098-T properly, please use Internet Explorer (using other web browsers may not print your form properly). Any questions, please call Edward Shore at 909-869-2611. Thank you.

What is the Form 1098-T?

Form 1098-T is an annual IRS form completed by Cal Poly Pomona as required by the Taxpayer Relief Act of 1997 which is furnished to students to assist them in the preparation of their annual income tax returns. The form summarizes qualified tuition and related expenses for the calendar year (January 1 to December 31). The form reports the amounts billed that may entitle the student to the American Opportunity Credit, Lifetime Learning Credit, or other educational tax benefits depending on their individual situation.

In order to comply with IRS regulations, Cal Poly Pomona is required to have the student's social security number for 1098-T IRS reporting. Not having the number can delay processing.

Your 1098-T form will be accessible by January 31, 2014

For students who cannot access BroncoDirect or want to have their form mailed, forms will be mailed by January 31, 2014.  If you are a current student, we encourage you to take advantage of receiving the form electronically:  save time, eliminate the risk of losing your 1098-T form in the mail, and safeguard your personal information.

Students who cannot receive the form electronically include:

  • Students who have graduated by June 30, 2013, and have left the campus
  • Students who have not enrolled in classes for at least two consecutive quarters
  • Students who have enrolled in classes exclusively through the Extended University

The forms will be mailed by using the mailing address in our records.  If you have moved, please help mitigate delays by changing the mailing address in BroncoDirect prior to January 1, 2014. 

How to Retrieve the 1098-T Form via BroncoDirect - for best results use Internet Explorer

  1. From the Cal Poly Pomona web page (www.csupomona.edu), click on Online Services on the black bar on top of the page.
  2. Click on the BroncoDirect/Peoplesoft button. The BroncoDirect button is the leftmost button in a row of five.
  3. At the BroncoDirect/PeopleSoft page, click on "Click here for BroncoDirect/PeopleSoft". Log on with your Bronco ID password.
  4. From the Main Menu, click on BroncoDirect.
  5. Then click on the Student Center link under Student Self Services section. The Student Self Services is located on the upper left-hand portion of the screen.
  6. On the Student Center page, find the Finances section ont he left side. On the corresponding drop down box, select View 1098-T and click on the small button next to it.
  7. At the View 1098-T screen: The General tab should be active, click on the year desired under the Tax Year column. The 1098-T will download as a PDF (Adobe Acrobat) file.

At the View 1098-T screen, if you see a green bar that means you need to give consent to retrieve the form before you get the form electronically.   Once you consented to get the form electronically, you always get the form electronically.  If you want to revoke consent and have the form mailed again, please contact our office.

To find details regarding any amount click on the Box Amount tab on the on the View 1098-T screen.  Click on the amounts to get the detail. 

  • Box 2: Amounts Billed
  • Box 4: Prior Year Adjustments
  • Box 5: Scholarships or Grants
  • Box 6: Prior Year Grant Adjustments

The 1098-T Form

Box 1:  Payments received for qualified tuition and related expenses:  Not used.

Box 2:  Amounts billed for qualified tuition and related expenses:  We report to the IRS the amount of qualified tuition expenses billed to your account during the calendar year 2013.  A list of qualified expenses is presented in the next section.

Box 3:  Change in Reporting Methods Box:  Not used

Box 4:  Adjustments made for a prior year:  This is for adjustments to tuition for any period prior to January 1, 2013.  In general, net tuition = Box 2 – Box 4

Box 5:  Scholarships or grants:  This box reports scholarships and grants, but not loans, posted to your account during the calendar year 2013.  Scholarships and grants may be paid in cash or may be in the form of direct tuition reductions.

Box 6: Adjustments to scholarships or grants for a prior year.  This is for adjustments to scholarships and grants that were granted any time prior to January 1, 2013. In general, net grants = Box 6 – Box 5

Box 7: If this box is checked, then at least some amount of tuition is for the academic period January-March 2014 (Winter Quarter 2014).  It is common for a student to register, be billed, and pay tuition for Winter quarter in November or December of the previous year.

Box 8: If this box is checked, then the student has enrolled at least half time (4 units for graduates, 6 units for undergraduates) for at least one quarter during 2013.

Box 9: If this box is checked, then the student is a graduate student or in a credential program at any time during 2013.

What are qualified education expenses?

  • Registration and tuition fees that are required to enroll at Cal Poly Pomona
  • Books and supplies that are required for course instruction. (Caution: Since the University cannot track any amounts paid for books and supplies, no amount for books and supplies will be on the 1098-T form. Please keep your receipts.)

Some of the qualified education expenses also include:

  • ASI (Associated Students Incorporated) Athletic Fee
  • ASI Fee
  • IRA (Instructionally Related Activities) Fee
  • SUF (Student University fee)
  • Student Union Fee (Bronco Student Center)

Some expenses that are NOT qualified for the 1098-T:

  • Room and board
  • Travel
  • Insurance
  • Health Fees
  • Research

 

QUESTIONS AND ANSWERS

1. Do I need to complete a 1098-T form?

No, the 1098-T form is completed by the University.

2. Why did I not receive a 1098-T?

Cal Poly Pomona is not required to furnish a 1098-T for the following reasons:

  • Students who take classes where no academic credit (699 classes for example) is offered even if the student is otherwise enrolled in a degree program;
  • Students who are nonresident aliens for income tax purposes (unless requested by the student);
  • Students whose qualified tuition and related expenses are entirely waived or paid entirely with grants and scholarship; and
  • Students for whom Cal Poly Pomona does not maintain separate financial account information and whose qualified tuition and related expenses are covered by a formal billing arrangement between the University and either the student's employer or a governmental entity, such as the Department of Veteran Affairs or the Department of Defense.

Some of the most common reasons for not receiving a 1098-T are:

    • Cal Poly Pomona does not have your social security number. This information is required for 1098-T reporting.
    • Cal Poly Pomona does not have your valid address. If you are using BroncoDirect, be sure to use the Mailing address.
    • The student's qualified tuition and related expenses are entirely waived.

3. My last quarter was Winter 2013. Am I going to receive a 1098-T form for 2013?

We are required to report transactions by calendar year (January 1, 2013 to December 31, 2013).

For most students, tuition charges for Winter 2013 were posted to the student's account before January 1, 2013. Therefore, those charges were stated on the 2012 1098-T form. Transactions regarding late adds and financial aid posted after January 1, 2013 are stated on the 2013 1098-T.

To summarize, for most students:

Regular tuition charges for Winter 2013 are posted on the 2012 1098-T form.

Late adjustments and financial aid awarded after January 1 are posted on the 2013 1098-T form.

4. I took thesis courses this year. Do I get a 1098-T form?

Students who take a Master Thesis courses, labeled 69x, in which x is not a 9, receive credit for these courses once thesis is completed. Amounts for any 69x course will be represented on the 1098-T the year the amount is charged to the student account. Master Degree Continuation classes, with the course number 699 allow the students extra time to complete the thesis. There is no college credit offered for 699 courses even though tuition must be paid for these classes. Charges for the 699 courses will not be reported on the 1098-T.

5. Is my financial aid reported on the 1098-T?

Scholarships, grants, waivers, and anything that is not required to be paid back, that are processed through the University are reported in Box 5 on the 1098-T.  Loans are not reported on the 1098-T.

6. How do I furnish Cal Poly Pomona with my social security number?

Please complete Part I of the IRS Form W-9S and bring it with your social security card to the University Accounting Services department in Building 98-B1-113.  You will need original supporting documentation, such as your social security card.

We do not disclose or sell secure and sensitive information to third parties.

7. What if I am a parent and I need access to my child's 1098-T?

By FERPA (Family Education Rights and Privacy Act of 1974), parents have rights to their children's education records but those rights transfer to the child when the child starts college OR reaches the age of 18. We are required to obtain written consent from the student. The student must visit the Cashier's Office (Student Accounting & Cashiering Services) with proper ID (Bronco ID card, driver's license, etc. ) and complete a consent form.

You can find out more information about FERPA by clicking on this link.

8. What are the educational tax benefits that the IRS offers?

Some of the tax benefits the IRS offers are:

American Opportunity Credit - A student may take a credit up to $2,500 (with up to $1,000 refundable). The student must have been enrolled at least half-time for any quarter during 2013, which can be verified if Box 8 on the 1098-T has been checked.

The list of qualified expenses has been expanded to include "course materials", or books, supplies, and equipment needed for a course study. This credit is available for students who are in their first four years of post-secondary education.

Caution: for the purposes of this credit, the 1098-T may not reflect the total qualified expenses based on information available.

Lifetime Learning Credit - A taxpayer may take up to $2,000 (20% of the first $10,000 in expenses) credit per tax return, not per student. The credit is available for all years of postsecondary education and courses to acquire or improve job skills.

Tuition and Fees Deduction - Up to $4,000 may be deducted from income for qualified expenses. Expenses that do not qualify for these benefits include insurance, medical expenses, room and board, and expenses for non-credit courses.

For more details, check out IRS Publication 970.

9. I am an international student; do I need a 1098-T?

It depends whether you are a nonresident alien for federal income tax purposes. Nonresident aliens are generally not eligible for educational tax benefits.

Only you and your tax consultant can determine if you are eligible for any of the above tax benefits. The University cannot advise you on your tax situation.

10. Is there a payment required when the 1098-T is received?

Absolutely not! The 1098-T is not a bill from the University.

Remember, the 1098-T is completed by the University; you do not complete the 1098-T.

11. What if my Social Security numberon my 1098-T form is incorrect?

You will need to complete an IRS W-9S form, which can be downloaded from this link:  http://www.irs.gov/pub/irs-pdf/fw9s.pdf.  You will need to bring original documentation, such as your Social Security card, as proof for your number to the Tax Specialist, located in University Accounting Services.  University Accounting Services is on the first floor of the CLA Building (Bldg. 98), Room B1-113. 

Please allow several business days for your 1098-T form to be corrected.

12. Can you email the 1098-T form?

Due to security restrictions, we are not allowed to email the 1098-T form at this time.

13. I pay thousands of dollars to participate in a foreign exchange program.   Why does this amount not show up on my 1098-T form?

Most likely what you are paying for is travel expenses.  Travel is not included on the 1098-T because for most tax benefits, travel is not an allowable expense.  If you want a receipt for the exchange program, please contact the International Center at 909-869-3267.

14. What about third-party payments?

Third-party payments, such as payments made by military organizations, are just that, and are not counted on the 1098-T form since Cal Poly Pomona reports by amounts billed.  If a student has a third-party payment that covers all the tuition expenses, on all quarters, a 1098-T is not produced.

15. Will my 1098-T form show my entire Social Security number?

The Social Security will be truncated to the last four digits on the 1098-T form, whether retrieved through BroncoDirect or mailed.

Other Questions?

Please email us at cpp1098t@ycsupomona.edu .

Regarding tax information,

You can also call the IRS at 1-800-829-1040, Monday-Friday, 7:00 AM - 10:00 PM or visit the web site at www.irs.gov .

DISCLAIMER:  The information on this page is general information only.  We are not personal tax preparers and cannot give any personal tax advice.  For tax preparation advice, please consult your tax advisor.

Please e-mail ewshore@csupomona.edu with any comments or questions.

Updated November 13, 2013