If you are a US resident for tax purposes, you may be eligible to claim a tax credit or deduction on your federal tax return if you paid qualified educational expenses to Cabrillo College. The American Opportunity Credit, the Lifetime Learning Credit, and the Tuition and Fees Deduction allow taxpayers to reduce their federal income tax based upon qualified tuition and fees paid, assuming the taxpayer meets eligibility requirements.

The determination as to whether you qualify for these benefits should be made in consultation with your personal tax advisor or the Internal Revenue Service.

The California Community Colleges cannot give you tax advice or decide as to whether you qualify for these tax benefits.

The 1098-T form is used by eligible educational institutions to report information about their US resident students to the IRS as required by law. As an eligible educational institution, Cabrillo College reports certain financial and identifying information regarding US resident students for which Cabrillo College has received payments of "qualified education expenses" for the corresponding tax year. Included in the 1098-T form are qualified charges that were paid and financial assistance received for the corresponding tax year. Loans are excluded and not reported on the 1098-T form.

In general, if you are a degree candidate (undergraduate student enrolled in a degree program at Cabrillo College) the portion of your fellowship used to pay for tuition, fees, and related required course expenses (required of all students) is excludable from your gross income (not considered taxable). For more information on tax free fellowships, please refer to the Tax Free Scholarship and Fellowship Grants section of IRS Publication 970(PDF file). Some fellowships are considered taxable. If your fellowship is nonexcludable (not used to pay for tuition, fees, and related required course expenses), your fellowship may be considered taxable. Please keep in mind that U.S. citizens and residents for tax purposes (permanent resident, refugee, or asylee) do not have Federal or State taxes withheld from their nonexcludable fellowship payments from the college. And, the college is not required to report this income to Federal and State tax agencies. The college also does not issue a W-2 equivalent to students for reporting non excludable fellowship income (though it is reported on your 1098-T Form). If you are a U.S. citizen or resident for tax purposes, you may be required to make estimated quarterly tax payments directly to the IRS or California Franchise Tax Board on your graduate fellowship payments.

The 1098-T form is used by eligible educational institutions to report information about their US resident students to the IRS as required by law. As an eligible educational institution, Cabrillo College reports certain financial and identifying information regarding US resident students for which Cabrillo College has received payments of "qualified education expenses" for the corresponding tax year. Included in the 1098-T form are qualified charges that were paid and financial assistance received for the corresponding tax year. Loans are excluded and not reported on the 1098-T form.

Please use Worksheet 1-1 of IRS Publication 970 (Tax Benefits for Education) to figure the amount of a scholarship or fellowship grant you can exclude from gross income.

If you find an error with your reported amounts, sign in to ECSI to file a dispute. You can also refer to ESCI's Help Center if you need help with managing your information.

If your 1098-T tax form was not available after January 31st online via Self Service:

• The student was not billed qualified tuition related fees, or did not receive applicable scholarships or grants for the tax year

• The student took courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program

If any of these is incorrect, you must update your record by completing a Student Change of Information Form with an attached valid photo ID and other supporting documents.

Please note: 1098-T forms will not be updated after the end of the reporting tax year. Forms are generated with the information on file as of December 31.

If you do not have an existing SSN or ITIN to file with Cabrillo College, no action is required.

If your existing SSN/ITIN is not yet registered with Cabrillo College, you must submit your SSN or ITIN to Cabrillo College via the Change of Information form in Self Service. If you are unable to update your information in Self Service, please contact Admissions and Records for instructions on how to update your information. Your SSN/ITIN must be on file with the college prior to December 31 in order to have it reported on your form for that tax year.

Current federal tax regulations require Cabrillo College to report your Individual Taxpayer Identification Number (ITIN), with other registration-related information, to the Internal Revenue Service (IRS) on form 1098-T for each year that you are enrolled. To avoid penalties from the IRS, students should provide SSN’s or ITINs to Cabrillo College so that it may be included on the form 1098-T.

The 1098-T form is used by eligible educational institutions to report information about their US resident students to the IRS as required by law. As an eligible educational institution, Cabrillo College reports certain financial and identifying information regarding US resident students for which Cabrillo College has received payments of "qualified education expenses" for the corresponding tax year. Included in the 1098-T form are qualified charges that were paid and financial assistance received for the corresponding tax year. Loans are excluded and not reported on the 1098-T form.

The 1098-T form is not intended to be used for determining any taxable income you may have received from scholarship or fellowship payments. The university does not report scholarship or fellowship income to you or to the IRS. Please use Worksheet 1-1 in IRS Publication 970 (Tax Benefits for Education) to determine the amount of a scholarship or fellowship grant you can exclude from gross income.

Students may access their 1098-T forms for current and prior years via Self Service.

The term "qualified education expenses" refers to the tuition and fees an individual is required to pay in order to enroll at or attend an eligible educational institution.

At Cabrillo College, this includes the following:

• Campus fee

• Tuition

• Non-resident tuition

• Student services fee

• Course material fees

The definition of “qualified education expenses” may differ depending on whether you are claiming the tax credit or taking a deduction. Please refer to the appropriate section in IRS Publication 970 (Tax Benefits for Education) for the related definition.

Charges and fees associated with health insurance, student activities, athletics, books, equipment, transportation, and similar personal, living, or family expenses are not qualified expenses. Generally, amounts paid for any course or other educational expense involving sports, games, or hobbies are not eligible for the tax credit.

To find the details of the totals reported in boxes numbered 1-6 on your 1098-T form:

• Log in to the Self Service

• View your 1098-T

• Advance past page 1 of the 1098-T for detailed information

International students may not be eligible to claim the American Opportunity Credit or the Lifetime Learning Credit. To determine your potential eligibility, please consult your tax advisor or the Internal Revenue Service (IRS). A 1098-T form will still be generated for you.