Student Tax Documents

SPSCC provides 1098-T forms to eligible students who made full or partial payments for their qualified tuition and related expenses (QTRE) during the calendar year. Qualified tuition and related expenses for an eligible student are defined by the IRS as amounts paid for tuition, fees and other related expense that are required for enrollment or attendance at a recognized educational institution.

Beginning in 2023, students whose qualified tuition and related expenses were entirely paid by financial aid and/or third-party sponsor payments may receive a form. Please note that students whose eligible tuition and fees were entirely waived will not receive a 1098-T form.

If you’ve received a form but did not attend SPSCC, please contact Enrollment Services at enroll@spscc.edu or 360-596-5241. 

Eligibility is determined by several factors including citizenship status, academic credit, time period of payments applied to eligible tuition and related educational expenses, and the number of waivers, grants, scholarships and/or third-party payments received. If you’re unsure why you did not receive a form, you can email 1098T@spscc.edu for additional information.

Students whose eligible tuition and fees were entirely waived will not receive a 1098-T form.

The 1098-T is available at the end of January. There are two ways you can receive this form: Electronically or via US Mail. 

Electronically 

Students may choose to receive the IRS Form 1098-T electronically instead of waiting to have it printed and delivered in the mail. To view your form, follow the instructions below:

How to View Your 1098-T

1. Log into ctcLink
2. Select Student Homepage
3. Select Financial Account tile

Grant Electronic Consent

1. Log into ctcLink with your Clipper ID and password
2. Select the Financial Account tile
3. Select the Account Services button on the left menu to expand and show the View 1098-T option
4. Select the View 1098-T button to display available 1098-Ts
5. A button allowing you to consent to view your 1098-T online becomes available if you have not viewed your 1098-T already
6. Select the Grant Consent button to display the 1098-T Consent Agreement text.
7. Select the 'Yes, I have read the agreement' checkbox and then select the Submit button.

US Mail

Students who do not grant consent to receive their form electronically by December 31 will receive their printed form by mail. To avoid delivery delays, it is important to review and/or update your address in your ctcLink account. You may do so by following these instructions.

• Electronic forms will be available in students’ ctcLink account by mid-January. 
• Printed forms will be mailed no later than January 31.

This message indicates that you were not eligible to receive a 1098-T for the current tax year. Typically, this is related to citizenship status, financial information, or enrollment. If you have additional questions, please email 1098T@spscc.edu. 

Amounts Paid for Qualified Tuition and Related Expenses

Box 1 - Amounts Paid for Qualified Tuition and Related Expenses

Includes payments made to eligible charges, or qualified tuition and related expenses during the calendar year. Qualified tuition and related expenses are defined by the IRS as amounts paid for tuition, fees, and other related expenses for an eligible student that are required for enrollment or attendance at an eligible educational institution.   

Some expenses that are qualified for the 1098-T include:

• Tuition (Operating, Building, and S&A fees) for credit courses
• Student Building Fee
• Technology Fee
• Online Class Fee
• Course Fees

Some expenses that are not qualified for the 1098-T:

• Room and board
• Travel
• Insurance
• Other Health Fees
• Application Fees
• Books and supplies
• Class/course fees for non-credit classes such as Transition Studies and Corporate & Continuing Education

Box 4 – Adjustments Made to the Prior Year

Includes adjustments made to qualified tuition and related expenses reported on a prior year Form 1098-T in Box 1. The amount reported in Box 4 represents a reduction in tuition paid during a prior calendar year. For example, if you paid winter quarter classes in December and withdrew from classes in January which resulted in a refund, Box 4 reports the decrease in paid tuition due to the withdrawal.    

The amount reported in Box 4 for adjustments to qualified tuition and related expenses may reduce any allowable education credit you may claim for the prior year. See IRS Form 8863 or IRS Publication 970 for more information.

Box 5 – Scholarships, Grants, and Third-Party Payments

Includes the total of all grants, scholarships, and third-party payments administered by the College’s Financial Aid office and/or Student Finance office including those from Veteran’s Educational Benefits, government agencies, and other organizations.   

The amount reported in Box 5 do not include tuition waivers, student loans, work study, employment, or other scholarships, grants, and/or third-party payments not administered by SPSCC.

Box 6 - Adjustments to Scholarships or Grants for a Prior Year

Includes adjustments made to scholarships or grants reported on a prior year Form 1098-T that was in Box 5.  The amount reported in Box 6 represents a reduction in scholarships or grants reported for a prior calendar year.  The amount reported in BOX 6 for adjustments to scholarships or grants may affect the amount of the education credit you may claim for the prior year.  See IRS Form 8863 for how to report these amounts.

Additional Information Reported

Box 7 indicates, if checked, that BOX 1 includes amounts for an academic period beginning in the next year (2024).  For example, if you registered and paid for the upcoming Spring Semester during November or December, this box will be marked. 

Box 8 shows whether you are considered to be at least one-half of the normal full-time workload for at least one academic period during the calendar year.    

Box 9 shows whether you are considered to be enrolled in a program leading to a graduate level degree, certificate, or other recognized education credential.

Beginning 2022, 1098-T Forms are available to view electronically in your ctcLink student account. Follow these instructions to view your form.

Request 2021 1098-T Forms (and older) by emailing 1098T@spscc.edu with the following information:

• Student name
• Student ID number
• Tax year
• Email address

*You may be required to confirm your identity either in person or via Zoom meeting.

SPSCC uses the information provided to the College when generating 1098-T forms.

The IRS requires a valid social security number for any students who are filing a tax return and/or seeking educational credits. A missing or incorrect SSN may result in an IRS penalty. If you notice your SSN is missing or incorrect on the form, please update it immediately.

While the address shown on the form is not relevant to the IRS, having an accurate address on file helps the College ensure any written correspondence and/or refund checks are sent to the correct address.

To update your SSN, please complete the Substitute Form W-9S and submit it to Enrollment Services by mail or in person at the Olympia One-Stop in Building 22.

To update your name, please refer to the Name or Gender Marker Change page on our website and follow the instructions for Official Name Change.

Options for updating your address:

1. Please follow these instructions to update your address in your ctcLink Self-Service portal. This is the quickest option.
2. Complete and submit the Address and Degree Program Change form in person to the One-Stop in Bldg. 22 on the Olympia Campus or via email from the student’s spscc.edu email address (not from a personal email address).