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 are defined by the IRS as amounts paid for tuition, fees and other related expense for an eligible student that are required for enrollment or attendance at an eligible educational institution.

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.

This message indicates that you were not eligible to receive a 1098-T for 2023. Typically, this is related to citizenship status, financial information, or enrollment. If you have additional questions, please email 1098T@spscc.edu.

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, simply login to your ctcLink account and follow these instructions.

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.

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 expense 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
• Acknowledge and accept the risk of receiving your 1098-T Form by email

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 noticed your SSN is missing or incorrect on the form, please update immediately.

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

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 Building 22 on the Olympia or via email from the student’s @spscc.edu email address (not from a personal email address).