Finance

• Non-credit program courses without Continuing Education Units (CEU), even if the student is otherwise enrolled in a degree program.
• International (foreign) students, who are not U.S. residents, please see question #5.
• Students whose eligible tuition and related expenses are covered by a formal billing arrangement between CSUMB and a third party (i.e., Department of Rehab, Veterans Affairs, employer, etc.).
• Payments applied to eligible charges for courses posted in a different tax year than the one being reported.
• Students whose qualified tuition and related expenses are entirely waived or paid with scholarships and/or federal and state grants.

• Housing
• Meal Plans
• Insurance
• Student Health Service Fee
• Student Mental Health Service Fee
• CSUMB Bookstore (excluding Follett $500 Credit & Otter Access Program purchases)

These charges/costs are not considered eligible tuition or related expenses by the IRS.

Beginning tax year 2018, eligible educational institutions must report payments (Box 1) applied to eligible tuition and related expenses during a tax year. Box 2 will show zero starting with 2018 Form 1098-T.

When reviewing your records please take into consideration that CSUMB only reports eligible payments on your Form 1098-T. We do not report any charges. Payments applied to eligible charges assessed in previous or future tax years are not included.

In order for your payment to be posted to your 2023 Form 1098-T, the payment must be applied to 1098-T eligible charges by December 31, 2023. To guarantee your payment is posted to eligible charges, your online payment must be made no later than December 31, 2023 by 6:00 PM PST.

Example: If a student registers and makes a payment for Spring 2023 prior to January 1, 2023, the amount for the Spring 2023 semester tuition and fees would be included in Box 2 of the prior year 2022 Form 1098-T, instead of the current 2023 Form 1098-T.

CSU Monterey Bay requires an Individual Taxpayer Identification Number (ITIN) to furnish a Form 1098-T statement to you. You were not issued a Form 1098-T because a valid Taxpayer Identification Number was not on file with CSUMB. Your Taxpayer Identification Number is your Social Security Number (SSN) or, if you are not eligible to obtain an SSN then it is your ITIN.

To request a Form 1098-T, please provide all of the following documents (submission of these documents does not guarantee eligibility for a Form 1098-T):

• Complete Part I only of the IRS Form W-9S.
• A copy of the issued SSN or ITIN card.
• A copy of a government issued photo ID card.

Please hand-deliver* documents to:

CSU Monterey Bay Cashier's Office

Mountain Hall, Suite C

Hours: Monday through Friday, 8:30 AM to 4:30 PM (closed 12-1 PM for lunch)

After receipt of documents, you will be notified within 5-10 business days if you are eligible for a Form 1098-T. Please note the IRS W-9S Form SHOULD NOT be emailed, put in a drop box, or sent via U.S. Postal mail.

*Due to the campus closure during the COVID-19 pandemic, please email student_receivables@csumb.edu for further instructions.

For information about eligibility and filing for the credits, please refer to IRS Publication 970, Tax Benefits for Higher Education by visiting the IRS Website, or by calling the IRS at 1-800-829-1040.

A college or university that received eligible tuition and related expenses on your behalf is required to file Form 1098-T with the Internal Revenue Service (IRS). The Taxpayer Relief Act of 1997 states that educational institutions, such as CSU Monterey Bay, are required to file and furnish a Form 1098-T to students who have paid eligible tuition and related expenses during any tax year. The information being reported to the IRS verifies your enrollment with regard to certain eligibility criteria for the Hope Tax Credit, the Lifetime Learning Tax Credit and the Higher Education Tuition and Fees Deduction. However, the enrollment information by itself does not establish eligibility for either credit or deduction.

Students at California State University, Monterey Bay have the option to GO GREEN and consent to receive their Form 1098-T electronically.

At any time during the tax year (January 1st-December 31st), if you have not consented to do so and would like to receive your Form 1098-T electronically, please do the following:

• Visit the ECSI Opt-In eConsent site and follow the simple instructions to sign up!
• The Form 1098-T will be mailed to the current student mailing address on file if electronic consent is not received by December 31st of that tax year.

Benefits to receiving the Form 1098-T electronically vs. through regular postal mail:

• Online delivery provides 24/7 access to the Form 1098-T.
• Online delivery eliminates the chance that the Form 1098-T will get lost, misdirected or delayed during delivery, or misplaced once the student receives it.
• Students can receive their Form 1098-T even while traveling or on assignment away from their student mailing address.

As required by Family Educational Rights & Privacy Act of 1974 (FERPA), California State University, Monterey Bay or its personnel cannot provide this information directly to parents, or other persons who may claim the student as a dependent, or tax preparers.

The Form 1098-T information is reported to the IRS.

For information about eligibility and filing for the credits, please refer to IRS Publication 970, Tax Benefits for Higher Education by visiting the IRS Website, or by calling the IRS at 1-800-829-1040.

For additional information about eligibility and filing for the credits, please refer to the IRS American Opportunity Tax Credit web page.

No. This information will be provided by your loan servicer on Form 1098-E.

CSUMB is not required to issue a Form 1098-T for any amounts charged for non-credit program courses for which no Continuing Education Unit (CEU) is earned. Students will need to rely on other records to substantiate their claim for an education credit and determine if the CEU earned meets the criteria requirements under the Tax Relief Act of 1997.

All payments applied to eligible charges will be reported in Box 1 on the Form 1098-T. In addition, all financial aid sources, GI Bill and/or 3rd Party assistance applying to 1098-T eligible charges reported in Box 1 will also be reported in Box 5.

For additional assistance, please refer to IRS Publication 970, Tax Benefits for Higher Education or visit the Veteran's Affairs official GI Bill website.

To make corrections, please complete and submit the Student Personal Information Change online form, along with any additional required documentation (i.e., Marriage Certificate, Divorce Decree, Birth Certificate, SSN card, Certificate legal name change, Certificate of Citizenship, etc.) and a government issued photo ID.

Please note the IRS W-9S Form SHOULD NOT be emailed, put in a drop box, or sent via U.S. Postal mail.

The university cannot provide assistance regarding your eligibility or the calculation of the credits.

For information about eligibility and filing for the credits, please refer to IRS Publication 970, Tax Benefits for Higher Education by visiting the IRS Website, or by calling the IRS at 1-800-829-1040.

For tax years 2017-current: Go to the ECSI website (https://heartland.ecsi.net/index.html), and register to download your Form 1098-T online.

For tax years 2016 and prior: Contact Student Accounts Receivable (student_receivables@csumb.edu) to request a copy of your Form 1098-T.

• At this time, forms from prior tax years can only be provided in-person. Please allow 10 to 15 business days from the time of your request, until you are contacted with a pickup date. A valid government-issued ID will be required to verify the student's identity at the time of pickup.

California State University, Monterey Bay has provided the Form 1098-T in compliance with IRS guidelines. However, CSU Monterey Bay is not authorized to answer any tax-related questions or provide any tax advice on this issue. All information and assistance that CSUMB can provide is contained in this notice. The content of this notice is not intended as legal or tax advice.

For tax specific questions, please contact the Internal Revenue Service (IRS) at 1-800-829-1040 or your personal tax advisor for further assistance.

If you need assistance accessing your Form 1098-T online, please contact ECSI directly at 1-866-428-1098.

If you have further questions, please email: student_receivables@csumb.edu