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California Institute of the Arts

Tuition-Related Taxes

IRS Form 1098-T

Tax Form 1098-T Tuition Statements

The Form 1098-T is a tuition statement that colleges and universities are required to issue to most students who paid for “qualified educational expenses” in the preceding calendar year. It provides the total dollar amount paid by the student for what is referred to as qualified tuition and related expenses (or “QTRE”) in a single tax year.  For a payment to be reportable, it must relate to qualified tuition and related expenses billed during the same calendar year.

The IRS requires that California Institute of the Arts provide the 1098T statement to you to determine if you are eligible for education tax credits when filing a U.S. tax return. The most accurate details of your payments can be located on your tuition statement found in CalArts Self-Service or from your personal records.

Disclaimer

The 1098T form is informational only, and the IRS, accountants and taxpayers should not be using these forms verbatim. The amount reported on the 1098-T may not be the amount you would report on your tax return. (The 1098T is meant as a guideline, you can still claim what you paid out of pocket it is just not reportable by us.) We recommend that you seek the advice of a tax professional for tax-related information. It is the responsibility of each taxpayer to determine eligibility for educational tax benefits and how to calculate them. CalArts cannot advise you on how to claim the tax benefits.

Form 1098-T frequently asked questions

When will I receive my Form 1098-T?

1098-T forms are available to all eligible students only “electronically” and will be available for viewing/downloading in Self-Service by January 31st. 

To View your 1098-T form:

  1. Log in to Self-Service (SSO)
  2. Select “Tax Information”
  3. Select “1098” from the tabs at the top
  4. Download the necessary form

You can request a paper copy by emailing the Bursar, accounting@calarts.edu.

Why don’t the numbers on Form 1098-T equal the amounts I paid to CalArts during the year?

There are potentially many reasons for this discrepancy. First, the amount in Box 1 only represents amounts paid for qualified tuition and related expenses (QTRE) and does not include payments made for room and board, or insurance, which, though important, are not considered mandatory education expenses for tax purposes. 

Secondly, Form 1098-T reports amounts that the student paid in a certain 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 the prior year so a student may have paid tuition for the Spring semester in November or December even though classes don’t start until January. The best and most accurate source of information about the amounts that you paid for qualified tuition and related expenses will be your tuition statement.

How is the figure in Box 1 calculated?

Box 1 – Payments received for Qualified Tuition and Related Expenses (QTRE)

Contains the total amount of payments received for Qualified Tuition and Related expenses from all sources during the calendar year, less any refunds or reimbursements issued to you in the same calendar year. Payments from all sources include:

  • All out-of-pocket payments (cash, debit/credit card, check, or e-checks)
  • All financial aid grants and scholarships payments
  • All student loan payments
  • All third-party payments made by employers, government agencies, etc.

Other considerations:

  • The amount shown in box 1 consists of Payments Received for Qualified Tuition and Related Expenses (QTRE) from all sources.  It is not necessarily the amount that was paid out-of-pocket toward QTRE. The total amount of payments from all sources is reduced by amounts of any refunds or reimbursements made to you in the calendar year.  The net result is your adjusted amount of Payments Received for Qualified Tuition and Related Expenses.
  • However, the adjusted total amount of Payments Received for Qualified Tuition and Related Expenses reported in box 1 cannot exceed the total amount of Qualified Tuition and Related Expenses for the calendar year.  Therefore, if total payments from all sources exceeds QTRE, the total Payments Received amount will be reduced to the QTRE amount and will be reported in box 1. 
  • Nothing in box 1?  Likely Spring was your last term at the school.  Spring tuition was billed in November so not reportable as QTRE (Qualified Tuition and Related Expenses) on the Form 1098t.

I don’t understand what I’m supposed to do with this Form 1098-T. Help!

We are unable to provide tax advice. For guidance you may want to consider IRS Publication 970.

Contact Accounting

Office hours
Spring and fall semesters: Monday–Friday from 9 am–4 pm
Summer: Monday–Thursday from 9 am–12 pm, 1-4pm, Closed Fridays

Email: accounting@calarts.edu
Phone number: 661-253-7847
Room number: F201D

This is the contact for tuition and student billing only, for Accounts Payable please email accountspayable@calarts.edu.