1098T Tax Reporting

You must furnish your SSN/ITIN by completing the form W-9S and return to the Office of the Registrar.  Failure to comply with this requirement may result in a $50 penalty, assessed by the IRS under Section 6723.

If you need to apply for an ITIN please go to http://www.irs.gov/pub/irs-pdf/fw7.pdf to complete the application.

Please provide the following information to the Office of the Registrar:

1. Completed W-9 form

2. Valid state identification, valid driver’s license, or valid passport

3. Your social security card or taxpayer-identification number card

To protect your identity, we recommend that you provide the information in person. The Office of the Registrar is located in University Hall – 171.

If you cannot submit the information in person, The Office of the Registrar will also accept the information as follows:

• Email the information to the Office of the Registrar, Records Unit at recordsinfo@csusb.edu.

• Mail the information to:

  • Office of the Registrar, Records Unit, California State University, San Bernardino, 5500 University Parkway, San Bernardino, CA 92407-2318

Form 1098-T is an annual IRS form California State University, San Bernardino provides of student-related educational payments for annual income tax returns.  The form summarizes payments towards qualified tuition and fees for the calendar year (January 1 thru December 31). This information is also used for student eligibility for the American Opportunity Credit, Lifetime Learning Credit, or other educational tax benefits.

DISCLAIMER:  The following general information should not be taken as tax or legal advice.  California State University, San Bernardino cannot provide tax service with these reporting forms.  For tax preparation advice, please consult your tax advisor.

For reporting purposes, California State University, San Bernardino is required to have the student’s Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).

IRS has further information on its website regarding the requirements to qualify for these credits.  For tax specific questions, please contact the Internal Revenue Service (IRS) at 800.829.1040 or your personal tax professional.

Yes. You can receive the 1098-T form electronically by visiting Heartland ECSI and providing the necessary consent.  View the Guide to Access 1098-T Statement through Heartland ECSI if you need help accessing your statement.

Generally, international students cannot claim the tax education credit; although some students are eligible if they are deemed to be Resident Aliens for tax purposes under the substantial presence test.  For additional information, please contact the IRS or your individual tax consultant for assistance.

Your 1098-T form will be accessible electronically by January 31.

Physical forms will be mailed to students who did not grant consent for electronic access to the mailing address on record with the University.

If you have questions specific to the data provided by CSUSB on your 1098-T, you can:

• Call: (909) 537-5162

• Email: sfs@csusb.edu

• Visit: University Hall, Room 35

For information regarding filing your taxes and benefit eligibility, please contact a tax consultant or the IRS at 1-800-829-1040, or go to www.irs.gov.

As required by the Family Educational Rights and Privacy Act (FERPA) (20 U.S.C. § 1232g; 34 CFR Part 99), California State University, San Bernardino or its personnel cannot provide this information directly to parents, other persons who may claim the student as a dependent, or tax preparers.  If you are claimed as a dependent on another person's tax return (such as your parent's return), please give your Form 1098-T and Supplemental Information directly to that person.

For assistance accessing your 1098-T records, contact Heartland ECSI Customer Service at 866.428.1098 or https://heartland.ecsi.net/index.main.html#/contactus.

Box 1: Payment received for qualified tuition and related expenses:

         Qualifying expenses:

• Tuition and fees and course materials required for a student to be enrolled at or attend an eligible educational institution.

• Health Facilities

•  Athletics

•  Associated Student Body (ASB)

•  University–Student Union

• Instructionally Related Activities

• Student Health Services

•  Tuition Fee

• Non-resident Tuition Fee

• Professional Program Fee

• Books and supplies required for course instruction.  (Caution: Since the University cannot track amounts paid for books and supplies, no amount for books and supplies will be on the 1098-T form.  Please keep your receipts for these items).

Qualified tuition and related expenses do not include the following types of expenses:

•  Room and board

• Transportation

• Insurance premiums or medical expenses

• Other personal, living or family expenses

Box 2: Per instructions from the IRS, California State University, San Bernardino reports payments applied to tuition and fee charges in Box 1. No charges will be posted in Box 2.

Box 3:  Change in reporting methods:  Not applicable.

Box 4:  Adjustments made for a prior year: Shows any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T.

Box 5: Scholarships or grants:  This box reports scholarships, grants (not loans) and third-party payments posted to your account during the calendar year 2022.  Scholarships, grants, and third-party payments are listed in this box whether paid to you directly or applied to your tuition and fees charges.

Box 6: Adjustments to scholarships or grants: Shows adjustments to scholarships or grants for a prior year.

Box 7:  This box is checked only if you registered for courses by December 31, 2021 payment and charges for winter 2022 are posted in 2021.  For example, you may have paid in 2021 for winter 2022, however, this box will not be checked since you registered on or after January 1, 2023, therefore charges for winter 2022 were not posted in 2021.

Box 8: This box is checked if the student has enrolled at least half time (4 units for graduates, 6 units for undergraduates) for at least one semester during 2022.

Box 9: This box is checked if the student was a graduate student or in a credential program at any time during 2022.

Qualifying expenses include:

• Tuition and fees and course materials required for a student to be enrolled at or attend an eligible educational institution.

• Health Facilities

•  Athletics

•  Associated Student Body (ASB)

•  University–Student Union

• Instructionally Related Activities

• Student Health Services

•  Tuition Fee

• Non-resident Tuition Fee

• Professional Program Fee

• Books and supplies required for course instruction.  (Caution: Since the University cannot track amounts paid for books and supplies, no amount for books and supplies will be on the 1098-T form.  Please keep your receipts for these items).

Qualified tuition and related expenses do not include the following types of expenses:

•  Room and board

• Transportation

• Insurance premiums or medical expenses

• Other personal, living or family expenses

•  CSUSB does not have your SSN or ITIN.  This information is required for 1098-T reporting (make sure that you provided the University with this information). For assistance on correcting your social security number as reported on the 1098-T form, contact the Office of the Registrar at (909) 537-5200.

• CSUSB does not have a valid address.

• There were no eligible payment/charges for the calendar year 2022. 

Yes, scholarships and grants are reported in Box 5 on the 1098-T and also in Box 1 if it paid eligible charges for tuition and fees if they are disbursed by December 31, 2022. If Winter financial aid grants are released by December 31st the amount will be reported in Box 5. If Winter financial aid grants are released after Dec. 31st the amount will be reported in the following calendar year's statement.

Per IRS Publication 970, payments you receive for education, training or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax-free. However, for U.S. tax reporting purposes, GI Bill ® recipients are issued a Form 1098-T from the University reflecting the total tuition and fee payments by multiple sources (including GI Bill ® paid by VA), not just items personally paid out-of-pocket. The amounts of GI Bill ® benefits designated for tuition and fees do not count as qualified payments against federal education tax credits.

GI Bill ® payments consist of tuition and a subsistence portion. From the total amounts on the Form 1098-T, GI Bill ® recipients have to reduce the portion of their tuition paid by the amount of their GI Bill ® benefits that were designated for tuition.

For assistance on correcting your name and/or address, contact the Office of the Registrar at (909) 537-5200.  Upon this completed correction, an updated Form 1098-T may be generated by contacting sfs@csusb.edu.