The Form 1098-T, Tuition Statement, is issued to help determine if students or their parents are eligible to claim tax credits under the Tax Relief Act of 1997. Learn more about the American Opportunity Credit or Lifetime Learning Credit by accessing IRS Publication 970.

Qualified educational charges

Eligible or qualified charges include in-state or out-of-state tuition charges plus other eligible fees including the following:

  • Technology fees
  • Student activity fees
  • Consolidated fees
  • Change of program fees

Charges considered “not qualified” or “not eligible” include the following:

  • Late payment fees
  • Late registration fees
  • Room and board or similar living expenses
  • Transportation
  • Meals
  • Books
  • Family expenses
  • Courses taken for no credit (unless taken to improve job skills)
  • Expenses paid at any time other than in the current year, January 1 to December 31
  • Insurance
  • Medical expenses

The University is required to produce Form 1098-T when the student has paid qualified charges within the tax year (from January 1 – December 31) OR for a semester occurring within the first 3-months of the new tax year. 

The University is NOT required to produce Form 1098-T if a student has received scholarships or grants greater than or equal to the amount of qualified tuition and fees billed. 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.

The University is NOT required to produce Form 1098-T if a student pays in a new tax year for qualified charges occurring in a prior tax year. For example, [student] pays their past-due fall 2020 balance in February 2021. The student may receive Form 1098-T for 2021, but not 2020.

FAQ

By default, forms  are mailed by the CUNY 1098-T server on January 31st of each year. The School of Labor and Urban Studies strongly recommends paperless delivery, as this is a faster, safer and more secure than traditional mail. To go paperless, use the following navigation: Student Center > Campus Finances > View 1098-T, select “Grant Consent”

Student can always access and print their 1098-T through CUNYfirst self service:

  • Log in to CUNYfirst
  • Select Student Center
  • Under Finances, select the “other finances…” drop down menu and click “View 1098T”

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