Chaffey College
Form 1098-T Information
The information listed below is offered as a guide for students and not intended to provide professional
tax advice. If you have questions or need further assistance please contact your tax advisor or the
Internal Revenue Service (IRS) at http://www.irs.gov/
Frequently Asked Questions
What is a Form 1098-T and why do I need one?
All eligible educational institutions must file a Form 1098-T to report information to the Internal
Revenue Service (IRS) for each qualifying student for whom a reportable transaction is made
during the calendar tax year. The 1098-T form that you received is for your use in preparing
your federal income tax return. Please note that your 1098-T form may not provide all of the
information you need to determine eligibility for tax credits and deductions. Eligibility for any
tax benefit depends upon your individual facts and circumstances and the College/District
cannot provide you with any tax advice.
What does the 1098-T form look like?
Sample:
What is the deadline for the 1098-T forms to be mailed to students?
The Form 1098-T will be provided by January 31st of each year for the previous calendar year.
How does this affect my taxes? How much can I deduct from my taxes? Where on
my tax form do I put this information?
Your accountant, tax preparer, or the Internal Revenue Service can best advise you in the
utilization of this form when preparing your taxes.
Is this form a bill?
No, it is not a bill or a request for payment.
Is this form a source of income that I must include on my tax forms?
No, this form is a statement of the amount of enrollment and health fees charged to your
student account in the prior calendar year.
How is the amount determined?
It will include the amount charged for enrollment fees, non-resident tuition, and material fees.
It includes charges made during the prior calendar year, without regard to the semester the
charges apply to. For example, if a charge was processed by the District in December 2011 for
the Spring semester beginning January 2012, the charge would be included on the 1098-T form
for calendar year 2011.
Who do I contact if I think the information is incorrect?
It is important to remember that the amount on this form consists of charges assessed by the
District in a calendar year. Contact the Cashier’s Office by email at cashier.staff@chaffey.edu
I’m a parent. Can I have my student’s 1098-T form sent to me?
Students must make all information requests. The student is responsible for providing
information to other parties in accordance with FERPA (Family Education Right to Privacy Act). http://www.ed.gov/policy/gen/guid/fpco/ferpa/index.html
Why is it that I don’t have any information on the Form 1098-T or I never received a
Form 1098-T in the mail?
Chaffey College is not required to file Form 1098-T or furnish a statement for:
Amounts billed that consisted of only non-credit courses, even if the student is otherwise
enrolled in a degree program.
Students whose scholarship and/or financial aid (including formal billing
arrangements with employers or governmental agencies, such as the Department of
Veteran Affairs or the Department of Defense) exceeded the billed amount.
International (foreign) students who are not U.S. residents for tax purposes (who have
not been in the U.S. less than 5 years)
Students classified as non-resident aliens.
If charges were incurred in previous years for classes taken in the current calendar
year, the expenses are not reflected in the current tax year. When reviewing your
records, please take into consideration actual registration dates (e.g. if you registered for
the Spring term (which starts in January) in November, that expense would be on the
prior years’ Form 1098-T).
If you paid for your enrollment fees, but dropped all your classes and received a
refund during that calendar year, then you would not receive a Form 1098-T.
Chaffey College does not have your Social Security Number - this information is required
for Form 1098-T reporting (make sure you provide us with this information).
If your address on record is out-of-date, your Form 1098-T may have been returned.
Please login to the student web portal at www.chaffey.edu/mychaffeyview to verify
your address and update your contact information.
Why do my records not match the tuition and fee payments reflected on my Form
1098-T?
When reviewing your records, please take into consideration actual registration dates in order to
reconcile your records in the amounts on the form. The 1098-T form reflects charges and refunds
made in the calendar year. Charges made in previous or future years are not included. Chaffey
College will report the following as qualified tuition and related expenses to the IRS:
Enrollment fees
Non-resident tuition
Material fees
Note: For students whose tuition fees were waived by a high school waiver or Board of
Governor's Grant, also known as "BOG", Chaffey College will only report material fees billed as
qualified tuition and related expenses.
For tax information or if you have additional questions or concerns, please consult your tax
advisor or contact the Internal Revenue Service Center. Visit the IRS website at
http://www.irs.gov/
CHAFFEY COLLEGE • 5885 Haven Avenue, Rancho Cucamonga, CA 91737-3002 • 909/652-6000
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