Form 1098-T: Tuition Payments Statement is the information that colleges and universities are required to issue for the purpose of determining a student's eligibility for the Hope educational tax credit and Lifetime Learning education tax credit.
Only students who have a Social Security Number (SSN) and also have any out of pocket payment for eligible fees will get a 1098-T form.
International (F1 Visa) students do not receive a 1098-T form.
The eligible fees which will be reported to the IRS are:
- Enrollment Fee
- Non-Resident Tuition
- Non-Resident Surcharge
- Class Fee
- Refund Charge for Class Drops
- Material Fee
For the 2020 Tax year, SMC will provide 1098T's through Heartland ECSI. An email will be sent in January once the 1098T's are available.
Please visit Heartland ECSI to Search for Your Tax Document
Search for Santa Monica College in the School Name search bar. Highlight the school name and click on Submit. Enter your information in the secured page. Check your delivery status and click the (+) to view your Form 1098-T.
If you did not have any out of pocket payment, like Cash, Checks, Credit Card payment, you will not get a 1098-T form.
Yes. The Taxpayer Relief Act of 2017, requires institutions to file 1098-T information to assist taxpayers and the Internal Revenue Service in determining eligibility for the HOPE and Lifetime Learning education tax credits.
Keep it for your records. Since SMC sends your 1098-T information to the IRS, there is no need to attach a copy of the form to your tax return. The information contained in the 1098-T will help you to determine if you may claim the HOPE or the Lifetime Learning education tax credits.
Reporting to the IRS depends primarily on your SSN, so it is very important for you to have the correct information on file with the College. Please contact the Admissions Office of SMC at email@example.com for any corrections to your SSN.
Please contact the Admissions Office of SMC at firstname.lastname@example.org for any corrections to your name.
Box 1 ("Payments received for qualified tuition and related expenses") of your 1098-T displays the net amount of payments received during the tax year (January - December) that were required as a condition of your enrollment and attendance. To "qualify," payments must relate to an academic period for which fees are due and payable during the tax year, and for which instruction begins no later than March of the following tax year. The amount is calculated by summing the "qualified" portions of registration and course materials fees, less any refunds or reductions of these fees due to enrollment changes.
These boxes are blank because the information is not applicable to SMC as the filer of your 1098-T.
Box 4 ("Adjustments made for a prior year") shows any refunds during the current year for payments of "qualified tuition and related expenses" reported on a 1098-T for a prior tax year. For example, if you paid Winter or Spring 2018 registration fees when due in December 2017, "qualified tuition" for that semester would have been reported on your 1098-T for 2017. If you subsequently received a refund of Winter or Spring 2018 registration fees in January 2018, the amount refunded would be reported in Box 4 for tax year 2018. Refunds may be the result of changing from full-time to part-time study, nonresident to resident classification, or cancellation/withdrawal.
Box 5 ("Scholarships or grants") shows the net amount of certain forms of educational assistance that were received or applied to your student account during the tax year (January - December), regardless of the semester for which the funds originally were intended.
Note that the amount in Box 5 may include fee payments, like awards, and other credits, as well as checks. Any subsequent adjustments or reductions to educational assistance that occurred in the same tax year are summed into the amount. The net amount is sent to the IRS.
Box 6 ("Adjustments to Scholarships or grants for a prior year") shows an amount if "scholarships or grants" that were reported on a 1098-T for a prior year were subsequently adjusted or reduced in the current tax year.
Box 7, if checked, indicates that "payments received" in Box 1 include Pre-paid fees.
"Pre-paid" fees are those paid during the tax year for a semester beginning in the first 3 months of the following tax year. At SMC, Winter session or Spring semester registration fees fit into these categories, because fees are due and payable in December of one tax year for instruction beginning in January of the following tax year.
Box 8, if checked, indicates that you were considered to be "enrolled at least half-time" for one or more semester during the tax year. At SMC, "at least half-time" means that you were enrolled in 6 or more units for any Spring or Fall semester, or 3 or more units for any Winter or Summer sessions.
In order to claim the Hope Credit, a student must be enrolled at least half-time in a program that leads to a degree, certificate, or other recognized educational credential for at least one academic period beginning during the tax year. (See "Who is an Eligible Student" in Chapter 1 of IRS Publication 970)
Note that a check mark does not guarantee your ability to claim the Hope Credit, as additional eligibility requirements must be met. Please consult with a qualified tax expert on this subject.
Please contact the Cashier's Office at the number printed on your 1098-T form and we will be happy to answer your questions about the data on the 1098-T form. However, no tax advices will be given at the Cashier's Office and it is the responsibility of the student to consult with a qualified tax adviser.
Please be advised that the information provided in this web page is NOT tax advice. It is offered only as general information for SMC students and their families. Please consult a qualified tax expert for advice on computing, claiming, or determining qualification for any tax benefit mentioned in this web site.