According to the IRS, qualified expenses are amounts paid for tuition, fees and other related expenses for an eligible student that are required for enrollment or attendance at an eligible educational institution. Please visit https://www.irs.gov/credits-deductions/individuals/qualified-ed-expenses for further information.

Your Form 1098-T will be available to you electronically on or before January 31 (or the next business day) through your myRAM Portal (select ‘Student Account’, then ‘Tax Notification’) account unless you requested to receive your 1098-T statement in paper form via the USPS. If you requested a paper form, the 1098-T statement will be mailed to your most recent address on our records.

Your 1098-T reports Qualified Tuition and Related Expenses (QTRE) paid to the college in Box 1. Generally, this amount includes amounts paid during the tax year for tuition and related expenses that are required for enrollment at City College of San Francisco.

Box 1-10 Overview:

Box 1- This box reports the total amount of payments received by CCSF during the calendar year for Qualified Tuition and Related Expenses (QTRE). 

Generally, QTRE:

Includes: Tuition and related expenses required for enrollment, such as mandatory student activity and service fees. 

Excludes: Room and board, transportation, insurance, books, supplies, and equipment needed for course of study.

Box 2- Reports the total amount billed by CCSF for QTRE during the calendar year. This box is intentionally left blank because federal regulations require institutions to report payments received in Box 1, rather than amounts billed.

Box 3- No longer used.

Box 4- Adjustments made for a prior year. These are fee amounts billed and reported to you on a prior year 1098-T but adjusted in the current tax year.

Box 5- Scholarships or grants. Any scholarships, fellowships, grants or any other tuition reduction (excluding student loans) received by a student that were processed through the financial aid office on the campus. 

Box 6- Adjustments to scholarships or grants for a prior year. Amount shown if your scholarship or grant was reduced or decreased for a prior tax year.

Box 7: This box is checked if the amount reported in Box 1 for qualified tuition and related expenses (QTRE) includes payments for an academic period that begins in the first three months of the following calendar year.

Box 8: A check mark in this box indicates that the student was enrolled at least half-time for at least one academic period during the calendar year.

Box 9: A check mark in Box 9 indicates that the student is enrolled in a graduate program.

Box 10: This box reports amounts reimbursed to the student under a tuition insurance policy. Tuition insurance typically provides reimbursement when a student is required to withdraw due to qualifying circumstances, such as medical issues or family emergencies, after paying nonrefundable tuition.

There are potentially many reasons for this discrepancy. First, the amount in Box 1 only represents the lesser of the amounts paid for QTRE or the amounts charged in a single tax year. Furthermore, QTRE does not include payments made for non-mandatory fees such as insurance, health service fees, or parking which, though important, are not considered mandatory education expenses for tax purposes. Secondly, Form 1098-T reports amounts that the student paid during a calendar year, and the pay date does not necessarily correspond to the dates that the classes were attended.

For example, tuition for the Spring semester is typically billed in November so a student may have paid tuition for the Spring semester in the current tax year even though classes didn’t start until the following year.

No, CCSF does not include amounts paid for books in Box 1 of Form 1098-T. You should consult with your tax advisor to determine if payments for books, equipment or fees should be considered when preparing your income tax returns and determining eligibility for education tax credits or deductions.

CCSF reports qualified tuition and related expenses (QTRE) and financial assistance in accordance with IRS regulations. This includes fee waivers, such as the California College Promise Grant (formerly BOG waiver).

• Box 1 (Payments Received for QTRE) includes tuition and fees covered by fee waivers, even if no out-of-pocket payment was made.

• Box 5 (Scholarships or Grants) includes the same fee waiver amounts, as they are considered a form of financial assistance that reduces tuition charges.

Because of this, fee waivers may appear in both Box 1 and Box 5, which can result in the amounts offsetting each other.

There could be several reasons, but it could be due to one of the following:

• Your qualified tuition and related expenses were fully covered by scholarships, grants, waivers, or an arrangement between us and your employer or some government entity.

• You are not a US resident (you are listed as an international (foreign)student for tax purposes.)

• You received no academic credit for calendar year.

• Your tuition was billed in a different calendar year.

• Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) was missing from your student profile.

• Your address was missing or incomplete in your student profile.

If you believe you should have received a 1098-T or need a copy, please contact bursar@ccsf.edu.

No. The address shown on Form 1098-T is irrelevant for IRS income tax filing purposes. 

The single most important information on the form is your social security number.

This information was obtained from the information you provided to City College of San Francisco. Please contact the office of Admissions and Records at 415-239-3285, admit@ccsf.edu or visit the Student Success Center, Room 1124, if any changes need to be made. Once you have submitted the correction(s). Please note that the revised 1098-T will not be available until the appropriate corrections have been processed by Admissions and Records Office.

Reporting to the IRS depends primarily on your SSN or ITIN. It is very important for you to have the correct information on file with City College.

Follow these steps to have a corrected Form 1098-T generated:

Step 1: Complete a W-9s form. Please read and complete the form per the instructions and bring it to Admissions and Records in Person. You will also need your Social Security Card or Individual Taxpayer Identification letter (from the IRS) and your student ID (for identification purposes).

Step 2: If you have already corrected your social security number (SSN) or individual taxpayer identification number (ITIN) through Admissions and Records, please contact the Bursar’s Office at (415) 239-3760 or bursar@ccsf.edu to request that a new 1098-T be available through the myRAM Portal.

International students who did not have a Social Security Number (SSN) or an Individual Tax Identification Number (ITIN) on their student record will not receive a 1098-T tax form, unless requested, per IRS 1098-T Instructions.