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 or Lifetime Learning Credit by accessing IRS Publication 970.

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Qualified Educational Charges

Category Details
Qualified Educational Charges 1) In-state or out-of-state tuition
2) Technology Fees
3) Student Activity Fees
4) Consolidated Fees
5) Change of Program Fees
Non-Qualified Charges 1) Late payment or registration fees
2) Personal or living expenses (room/board)
3) Books, meals, or travel
4) Courses taken for no credit (unless taken to improve job skills)
5) Insurance or medical expenses
6) Tuition/fees paid at any time other than in the current year (January 1 to December 31)

1098-T Creation

Topic Details
When is Form 1098-T Produced? The University produces Form 1098-T if the student has paid qualified charges within the tax year (January 1 – December 31) or for a semester occurring within the first 3 months of the new tax year.
When is Form 1098-T NOT Produced? Form 1098-T is not produced if:
1) Scholarships or grants cover or exceed the amount of qualified tuition and fees billed.
2) Payments are made in a new tax year for qualified charges from a previous tax year (e.g., paying a past-due Fall 2020 balance in February 2021).
Filing Taxes Without Form 1098-T If Form 1098-T is not issued, students may file taxes by omitting educational expenses or credits. Receipts or tuition statements cannot be used as substitutes for Form 1098-T in tax filings.
Important Note on Tax Filings Using unauthorized documents (e.g., receipts or tuition statements) to claim tuition benefits may lead to an audit. The only approved form for claiming education-related tax credits is the 1098-T.

1098-T Delivery

Topic Details
Default Mailing Process Forms are mailed by the CUNY 1098-T server on January 31st of each year. You can also view and print a 1098-T through CUNYfirst self-service. 1090-T Quick Reference Guide
Paperless Delivery Paperless delivery is strongly recommended by the School of Labor and Urban Studies as a faster, safer, and more secure alternative to traditional mail. Learn more about paperless delivery.
Accessing Form 1098-T on CUNYfirst Students can view and print their 1098-T via CUNYfirst self-service:
1) Login to CUNYfirst
2) Click Student Center
3) Click Financial Account
4) Select ‘View 1098-T’