Form 1098-T Frequently Asked Questions

What's New For Tax Year 2018?

In previous years, your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we billed to your student account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, we will report in Box 1 the amount of QTRE you paid during the year.

Depending on your income (or your family’s income, if you are a dependent), whether you were considered full or half-time enrolled, and the amount of your qualified educational expenses for the year, you may be eligible for a federal education tax credit. (You can find detailed information about claiming education tax credits in IRS Publication 970, page 9.)

The dollar amounts reported on your Form 1098-T may assist you in completing IRS Form 8863 – the form used for calculating the education tax credits that a taxpayer may claim as part of your tax return.

Coconino Community College is unable to provide you with individual tax advice, but should you have questions, you should seek the counsel of an informed tax preparer or adviser.

For more information about Form 1098-T, view the 1098-T IRS Document. 

What is IRS Form 1098-T?

Eligible educational institutions must file form 1098-T for all students they enroll and for whom a reportable transaction is made. You, or the person who can claim you as a dependent, may be able to claim an education credit on form 1040, for the qualified tuition and related expenses that were paid. To see if you qualify for the credit, refer to IRS Publication 970 Tax Benefits of Education, IRS Form 8863 Education Credits, and the Form 1040 instructions.

Why did I receive Form 1098-T?

CCC is required to provide this form for all students that had a reportable transaction during the tax year. You received a form from us because of enrollment activity at CCC during the tax year.

Why didn’t I receive Form 1098-T?

We only mail 1098-T forms if you have a reportable transaction during the tax year. If your Financial Aid is more than what is billed, a 1098-T may not be mailed to you.

• CCC does not have a valid Mailing Address on file foryou.
  • Please make sure you update you current mailing address priorto January 1stof each year. You must also inactivate all invalid mailingaddresses.
• Your Scholarships and Grants exceed the Charges accrued during the current tax year.
• All reporting amounts equalzero.
  • This could happen if you drop all classes during the 100% refundperiod.

What charges are considered 'qualified' or 'eligible' charges?

Eligible or qualified charges are any in-state or out-of-state tuition charges plus technology and class fees.

Why is there an amount in box 1 of the 1098-T form and nothing for years prior to 2018?

Institutions used to be able to report either payments received during the calendar year (box 1) or amounts billed during the calendar year (box 2), prior to the 2018-tax year. The IRS has now made it mandatory to report payments received during the calendar year (box 1), instead of amounts billed during the calendar year (box 2), starting with the 2018 tax year. Going forward you will see amounts in box 1, instead of box 2 on your 1098-T.

Why doesn’t the 1098-T form match what I paid during 2018?

The IRS puts a cap on what can be reported in payments received during the calendar year (box 1), up to the qualifying charges billed for that calendar year.

Example: A student registered for Spring 2018 in January of 2018 and was charged $600 for qualifying courses. The student then paid $5 for a replacement bus pass. The payments received would only be $600, since the replacement bus pass is not a qualifying charge.

What is the timeline for the 1098-T?

CCC reports all payments received, up to what was billed for qualifying charges, to the account within the calendar year (January 1 – December 31). The 1098-T form is mailed on or before January 31st

Why am I being asked to fill out a W-9S form?

For students who do not have a taxpayer identification number (ITIN) or social security number (SSN) on file, we request this information be provided on the W-9S tax form. This information is important so that we can provide you with annual form 1098-T. It is important to note that failure to furnish your correct SSN or ITIN to the requester (CCC) could result in an IRS penalty of $50 unless your failure is due to reasonable cause and not to willful neglect.

How can I view my 1098-T online?

Log into the MyCCC web portal and choose "Registration". Once you are logged into your Self Service account, select the Student Services tab, Student Records, Tax Notification, enter a Tax Year, and Submit. If you do not have a 1098-T for that Tax Year, you will be returned to the selection menu.

I still have questions. Who can I contact?

Any further questions can be directed to a representative in Student Accounts by phone at 928-226-4237 or by emailing This email address is being protected from spambots. You need JavaScript enabled to view it..

For specific tax information please refer to the IRS website or consult a tax advisor.