Form 1098-T is used by educational institutions to report payment information to the Internal Revenue Service, as required by the Taxpayer Relief Act of 1997. The City University of New York submits student’s name, address, and taxpayer’s identification number (TIN), enrollment status to the IRS. The student will receive this information via the 1098-T, which can be used to claim eligible education expenses, such as out-of-pocket payments for tuition and fees.

Books, transportation, housing, meal plans and no credit courses are not considered eligible education expenses. Students who do not have any eligible education expenses will not receive a 1098-T form. Without the form, students may file their taxes by simply omitting any educational expenses or credits. Receipts or tuition statements may not be used in tax filings. Erroneously using these documents to claim tuition benefits will cause the filer to be audited. The only approved form for such purposes is the 1098-T.

Form 1098-T is issued to students with eligible tuition expenses paid from January 1st – December 31st of each calendar year. Forms are mailed by the CUNY 1098-T server on January 31st of each year for the prior calendar year.

The form is available in the student center using the following navigation – CUNYfirst > Self Service > Student Center > Campus Finances > View 1098T

 

To opt into paperless forms, follow the same steps and then select ‘grant consent’. The School of Labor and Urban Studies strongly recommends paperless delivery, as this is a faster, safer and more secure than traditional mail.

 

Below are some common examples of 1098-T reporting for tuition/fees that are billed and paid in the tax filing year:

  • The 1098-T may be reported for tuition/fees that are paid in-full by the student (cash, check, money order, payment plan or student loan).
  • The 1098-T may not be reported for tuition/fees paid in-full by financial aid (i.e., grant scholarship, or third-party).