F.A.Q. (1098-T)

Frequently Asked Questions: Form 1098-T

1 . What fees are included in qualified expenses?

The following fees are included:

  • Registration Fees
    • Campus Union Fee
    • Computer Laboratory Paper Fee
    • Instructionally Related Activities Fee (IRA)
    • Health Facilities Fee
    • Tuition Fee
    • Student Body Association Fee
    • Student Body Center Fee
    • Student Involvement & Representation Fee
  • Nonresident Tuition Fee
  • Identification Card Fee
  • Extended Education Registration Fees related to your degree program
  • Miscellaneous Course Fees related to your degree program

2 . What fees are not included in qualified expenses?

The following fees and/or categories of expenses are not included in qualified expenses:

  • Other Fees
    • Housing and Dining
    • Parking
    • Administrative fees, late fees, fines
    • User fees such as for musical instruments and theater arts equipment use
    • Transcripts
    • Miscellaneous course fees not related to your degree program

3 . I disagree with your classification of qualified and/or nonqualified fees. What should I do?

Consult your tax preparer.

4 . How can I find out the detail for the amounts shown on my 1098-T?

Detail transactions are available on your Student Center Account. Use the drop down link under “Finances” to select the View 1098T hyperlink to find a listing of qualified expenses charged to your student account during the calendar year included in box 2 of the 1098-T Statement. Also included are financial aid awards, grants and scholarships included in box 5 of your 1098-T Statement.

5 . I paid an application fee of $70 but I don't see it listed on the supplemental form.

Application fees are not handled through student accounts and are therefore not included in the database used to provide this information. If you paid this fee it may be qualified. Consult your tax preparer.

6 . Why isn't my short-term loan repayments listed?

Short-tem loan proceeds used to pay University fees and charges are reflected in the amount for general payments. Short-term loan repayments are not included in the amounts reported.

7 . I made payments to one or more of the organizations listed below. Why aren't these payments included in the detail?

  • Cal Poly Humboldt Sponsored Program Foundation (HumboldtSPF)
  • University Center
  • Humboldt Bookstore

These organizations are separate corporations. Payments made to these entities are not reported by the University.

8 . Was this information reported to the Internal Revenue Service?

The Form 1098-T is reported to the IRS. The supplemental information is not; this dollar information is being provided to assist you in preparing your tax return (when determining your eligibility for the American Opportunity Credit and the Lifetime Learning Tax credit).

9 . My cancelled checks equal more than the amount indicated in box 2 "Qualified Charges".

If you participated in early registration during the fall term, your spring fees and tuition charges were included on the prior year 1098-T, only charges assessed to your student account during the calendar year are included on the 1098-T Statement. Keep in mind that early registration for Spring fee charges may be included on the 1098-T, but the tax credits are based on payments for qualified charges made during the calendar year.

10 . I attended during the Spring term, but the charges for those classes are not reflected on my 1098-T. Why?

If you participated in early registration during the fall term, your spring fees and tuition charges were included on the prior year 1098-T, only charges assessed to your student account during the calendar year are include on the 1098-T Statement. Keep in mind that Spring fees may have been included on your 1098-T if you registered early, but the tax credits are based on payments for qualified charges made during the calendar year.

11 . What is considered half-time enrollment?

Enrollment in six or more units as of census date in any one term in the calendar year.

12 . What is census date?

It is the date the University establishes its enrollment for the term. This occurs approximately 30 days after the first day of instruction.

13 . I attended classes but did not receive a 1098-T Statement.

The University is not required to file a 1098-T Statement for:

  • Students taking courses that do not offer credit towards a post-secondary degree on an academic transcript
  • Students who are non-resident aliens
  • Qualified tuition and related expenses that are waived or paid entirely with scholarships or financial aid
  • Student fees paid by a Third Party Sponsor

14 . I made payments on my student loans. Will you provide information on the amouont of interest paid?

This information will be provided by your loan servicer on Form 1098-E.