Education Tax Credits and Forms

Students or parents may be able to claim a credit against their federal income taxes for certain post-secondary educational expenses.

Federal tax credits

The Taxpayer Relief Act of 1997 (TRA '97) created the Hope Scholarship Tax Credit and the Lifetime Learning Credit. The American Recovery and Reinvestment Act of 2009 ("stimulus plan") includes the American Opportunity Tax Credit, which significantly expands the Hope Scholarship Tax Credit for the 2009 and 2010 tax years as follows:

• The maximum credit increases from $1,800 to $2,500, and consists of a tax credit for 100% of the first $2,000 and 25% of the second $2,000 in qualified tuition and related expenses.
• The definition of qualified tuition and related expenses now includes course materials, such as textbooks, in addition to tuition and fees.
• The income phase-outs have increased, now starting at $80,000 for single filers (fully phased out at $90,000) and $160,000 for married filing jointly (fully phased out at $180,000).
• The credit is no longer subject to the Alternative Minimum Tax (AMT).

For more information about tax credits, see:

• Tax Credit Reporting Services for Students
• Internal Revenue Service (IRS)
• Lists of Qualified Education Expenses and Gift Aid and Fee Reductions (UCSD fees and aid that meet the definition of "qualified education expenses" and "gift aid and fee reductions")

Your 1098-T form

The Taxpayer Relief Act requires UC San Diego to report student fee information to the IRS. The university annually prepares Form 1098-T for this purpose, and a copy is sent to your permanent address.

• Keep UCSD apprised of your current and permanent addresses. You can do this in writing, in person, or by using the TritonLink address update tool. Each tax year's information is sent to the UC Tax Credit Reporting Service in early January. To change your address for tax reporting purposes after that date, contact the UC TCRS by phone, (877) 467-3821, or use the TCRS Web site to make the change.

• You can also receieve Form 1098-T electronically. See Option to Receive Form 1098-T in Electronic Format to give consent, or to withdraw consent and request the paper form.

You must also keep the Registrar's Office informed of your correct name and Social Security number for tax reporting purposes.

• To change or correct your name, submit a letter bearing your signature, your former name, and your new name.
• To change or correct your Social Security number, submit a letter bearing your signature and provide a legible photocopy of your Social Security card.
• Submit letters by mail, fax, or in person.
  • Mailing address:
    Melissa Ciandro
    UCSD Registrar's Office 0080
    9500 Gilman Dr.
    La Jolla, CA 92093-0080
  • Fax: (858) 534-5723
  • In person: Student Services Center, 2nd floor (map)

Questions? Contact the Tax Credit Reporting Service call center, (877) 467-3821.

Note: The information on this page is not tax advice, but is provided as a service to students and families to assist them in understanding the new higher education tax credits.