Stipends and Tax Reporting

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Stipends and Tax Reporting  |  IRS Form 1098-T  |  Canadian Tuition Receipt

 

Please note: Beyond the information offered on this site, University staff cannot assist you in tax matters. If you need assistance completing your taxes, you should consult with a qualified tax specialist or a CPA firm.

 

Stipends and Tax Reporting

A scholarship/fellowship payment received by a candidate for a degree is generally not taxable income to the student if it is used for "qualified expenses." Qualified expenses are defined by the IRS and include tuition and required fees, and/or expenses for books, supplies and equipment required of all students in the course. These payments do not need to be reported to the IRS by the student or the University.

A scholarship/fellowship used for expenses other than qualified expenses is taxable income. Taxable scholarships are generally referred to as stipends, and are payments for which no services are rendered or required. Examples of stipends are payments that can be used for living and incidental expenses such as room and board, travel, non-required books and personal computers, etc.

Stipends are considered taxable income to students. However, based on IRS rules, the University does not withhold tax on stipends for domestic students or provide students with tax Form 1099. Students are responsible for reporting taxable stipend payments along with any other payments they receive, and for remitting any tax due with their personal income tax return.  (Foreign students who are non-resident aliens will receive a Form 1042-S reporting taxable stipends. U.S. withholding tax may apply.)

Students should maintain a record of the stipend payments they have received during the calendar year (January 1 to December 31), remembering to include payments they received by check via Accounts Payable. The total annual payments received can also be obtained from the departmental award letter(s).  However, since these award letters are generally based on academic year as opposed to calendar, you may need to reference the award letters for multiple academic years to ascertain the total calendar year amount.

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1098-T Education and Tax Credit Information

The federal government provides two types of tax credits for educational expenses paid by students during the tax year. However, not all expenses students pay to the University are considered qualified expenses by the IRS for these tax credits. In general, tuition and fees that are directly related to attendance and education are allowable. Room and board, books, insurance, and other personal expenses are generally not allowed. You should review the IRS Publication 970 for more information, or you may consult your tax professional.

Please note: University staff cannot assist you in tax matters. If you need assistance completing your taxes, you should consult with a qualified tax specialist or a CPA firm.

Form 1098-T, issued by the University, is the form you need to determine whether you are eligible for the tax credits. FAQs are provided on AskUs to assist you with some of the general questions that you may have regarding the 1098-T form, including instructions to download the form.  These FAQs are not intended to serve as advice in completing your tax return.

 
  • The most recent version of Form 1098-T becomes available on January 31 of every year. A paper copy of the form will be mailed to each student's permanent address. You can opt out of receiving the paper form and receive an electronic copy at 1098t.com. If you opt to receive an electronic copy, you will receive the notification below:

    Subject: IMPORTANT TAX RETURN DOCUMENT AVAILABLE

    Dear Columbia University Student,

    Columbia University partners with Xerox/ACS TCRS each year to provide our students with access to information and documents to determine your eligibility for an educational tax credit and/or deduction. On behalf of Columbia University, TCRS produces a tax information form called the 1098-T which you can use to determine your eligibility and/or file for available credits or deductions. You are receiving this e-mail because you previously visited TCRS’s website at https://www.1098T.com and consented to receive electronic notification informing you when this tax credit reporting form is available. We are therefore notifying you that your 1098T Tuition Statement, for Tax Year 2XXX, is now posted on our website https://www.1098T.com.

    To obtain your form please go to https://www.1098T.com and click "Access My Record". You will be required to login to a secure portion of the web site to access your individual 1098-T information using your student id or social security number. From your student record page, you will be able to print the form by selecting "View My 1098T Tax Form" and clicking print or by simultaneously selecting the Ctrl and P key on your computer keyboard. If assistance is required accessing your record you may go to https://www.1098T.com; select User Instructions; and "Access Your Record".

    Please note that you may receive this email more than once if a correction is made to your tuition statement. You may contact us directly with any questions at 1-877-467-3821.
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  • INSTRUCTIONS FOR USING 1098T.COM


Students can login to 1098t.com to view their forms using the following steps:

*You may choose to access your 1098T records using your school issued Student Identification Number (The number beginning with a C). You may also choose this option if you do not have a Social Security Number

  1. Select "Access My Record"
  2. Enter SSN and Last Name (bypass PIN if first time attempt). You may use your school issued Student Identification Number (The number beginning with a C).
  3. Select "Login"
  4. Students will be directed to answer verification information (First Name, Mother’s Maiden Name, Student’s Date of Birth) and create a 4-digit PIN to use for subsequent login attempts.
  5. Upon completion of this process, the student will be directed to their record page. The student tax year drop-down menu defaults to the current tax year.
  6. To view the form, click "View My 1098-T Tax Form."


Federal websites on educational tax credits include:

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Canadian Tuition Receipt

Canadian Tuition Receipt (TL-11A) This form is used to certify eligibility for the tuition, education, and textbook amounts of a student attending a university outside Canada and to show the maximum tuition, education, and textbook amounts a student can transfer to a designated individual. It is the Official Tuition Receipt and is calculated in U.S. funds. A Canadian tuition receipt (TL-11A) can be requested by contacting the Service Center at Ask Us.

Please provide the student's UNI or their 9-digit PID, the tax year requested, and the mailing address. Requests usually take up to 6 business days. Students can choose to pick them up in person  at 205 Kent Hall or have them mailed.

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