There are a variety of tax credits, deductions and savings plans available to taxpayers to assist with the expense of higher education. You may be eligible for one or more of the following:

• American Opportunity (Hope) Tax Credit
• Lifetime Learning Tax Credit

There are Federal regulations regarding who is eligible for tax credits on their Federal Income income tax. It is the student's responsibility to determine the applicable tax regulations regarding these items. Tax Form 1098T may be helpful to you in determining your eligibility.

The 1098T Forms for the current tax year will be mailed to your Home/Preferred address in SAFARI prior to January 31st. You can also view this information online at www.1098T.com. If you are unable to find your information at this website, please contact CWU Student Accounts at  509-963-3546.

Please visit the IRS website for more information on these tax credits and other deductions.

1098T Form for Qualified Tuition Expenses: call 1 (877) 467-3821 for further information

What is the 1098T form?

The 1098T form is used by eligible educational institutions to report information about their admitted and enrolled students to the IRS as required by the Taxpayer Relief Act of 1997. Eligible educational institutions are required to submit the student's name, address, tax payer identification number (SSN, or TIN), enrollment and academic status. Beginning in tax year 2003, educational institutions must also report amounts to the IRS pertaining to qualified tuition and related expenses, as well as scholarships and/or grants, taxable or not. A 1098T form must also be provided to each applicable student

Why isn’t an amount in box 1?

The IRS instructs institutions to report either payments received (Box1) or amounts billed for qualified tuition and related expenses (Box 2) on the 1098-T.  Once an institution has selected one of these options, they cannot change reporting methods between calendar years without the IRS permission.  CWU reports amounts billed during the tax year for qualified tuition and related expenses (Box 2), and Gift Aid, Grants, and Third Party payments.

Box 8(at least half-time student) on the 1098T form will be checked if...
You are considered at least half-time if you were enrolled in at least 6 credits of an Undergraduate Program or at least 5 credits of a Graduate Program for any quarter during the current tax year

Box 9(graduate student) on the 1098T form will be checked if...
You were officially admitted and enrolled in a Graduate Program

What is the criterion by which I was reported?
Central Washington University's criterion for reporting is based on admission and enrollment. Any CWU admitted student whom was enrolled at least in 1 credit, in a qualified program, during the current tax year will be reported.

I disagree with my status in Box 8(half-time or greater). Whom should I contact to correct this condition?
The Student Accounts Office at (509) 963-3546

I disagree with my status in Box 9 (graduate student). Whom should I contact to correct this condition?
The Student Accounts Office at (509) 963-3546

I did not receive a 1098T form. Is there a reason why?
There are several reasons why you may not receive a 1098-T form, these are: if your record has an incorrect mailing address, you are a non-resident alien, a foreign student, or a high school student, or if you were not enrolled during the current tax year you may not receive a 1098T form in the mail.

If you have an incorrect address, you may be able to retrieve your 1098T form and print it from the ACS website at: http://www.1098-t.com If you do not find your 1098T form on the ACS Website, and think you had qualified expenses or received financial aid during the tax year, call the CWU Student Accounts Office at (509) 963-3546.

I lost my 1098T form. How do I get another?
After logging onto www.1098T.com using Access My Record, the buttons View My 1098T, and View My Financial Information provide the same information that exists on the mailed version of the 1098T form. The View My Financial Information button provides the financial detail that is printed on the back of the mailed version.

Whom do I contact if my Social Security Number is incorrect?
You should contact the Student Accounts Office at (509) 963-3546.

Whom do I contact if my name is incorrect?
You should contact the Student Accounts Office at (509) 963-3546.

Was my financial information reported to the IRS?
YES. The current regulations require student financial information be reported to the IRS. It is also reported to you for your convenience; see the back of your 1098T form.

Can I claim payments made this tax year towards qualified tuition and expenses for classes starting early in the next tax year?
YES. The prepayment regulation explains if tuition is paid during one tax year for an academic period that begins during the first three months of the following tax year, taxpayers may claim the credit for the year in which the payment is made. Nevertheless, this information will not appear on the 1098-T

Explanation of financial information provided to our students
Your financial information includes tuition and mandatory fee charges and Financial Aid entries posted to your University account during the current tax year. Cash payments, Adjustments to previous years Loans, and previous year adjustments to other Non-Qualified financial aid are not reported. The information is divided in the following categories:

Tuition and Course fees. This includes cost per credit plus laboratories, minus, any Tuition Waiver you have received..

Other Mandatory fees. This includes mandatory fees charged by the CWU such as the health and counseling fee, athletic fee, technology fee, and safe ride program.
Gift Aid, Grants, or Third Party payments. This includes all the aid that you have received and it may offset the amount of qualified tuition and fees eligible for the tax credit, read through the regulations, contact the IRS or a tax expert to find out.

Student Loans. This includes all the loans you have received and will not offset the amount of qualified tuition and fees eligible for the tax credit because they are considered as cash payments.

I disagree with the financial information provided with my 1098T form. Whom do I contact to correct this situation?
You should contact the Student Accounts Office at (509) 963-3546.

How do I claim an education tax credit or deduction?
The form to use for claiming an education credit with your federal taxes is IRS Form 8863. You can also find information regarding the tax credits and deductions by selecting the TRA '97 Information link on www.1098T.com

How do I know if I qualify for an education tax credit or deduction?
Central Washington University or ACS cannot provide individualized information about how to file taxes and the amount of credit or deduction to claim. General information about eligibility and requirements can be found on the www.1098T.com web site, or by accessing the IRS web site at www.irs.gov.