1098-T FAQs
The 1098-T form contains information to assist a student in filing the education tax benefits/tax credit deductions, such as the American Opportunity Credit (a modification of the Hope Credit) and Lifetime Learning Tax Credits. For more information on these tax credits please visit the IRS web site www.irs.gov/publications/p970/ar01.
Kentucky Community & Technical College System mails the 1098-T forms via U.S. Mail by January 31st.
As an eligible educational institution Kentucky Community & Technical College System is required to send a 1098-T form to any student enrolled and had qualified tuition expenses paid "out-of-pocket" during the previous calendar year.
1098-T may not be issued for several reasons. IRS exceptions for not furnishing a 1098-T are:
- Courses for which no academic credit is earned and/or offered, even if the student is otherwise enrolled in a degree program
- Nonresident alien students, unless requested by the student
- Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships or grants (PELL, CAP, SEOG are examples)
- Students who had all of their qualified tuition and related expenses paid by the student's employer or governmental entity
- You did not provide your Social Security Number (SSN). If you provide your SSN to your local Student Records Office and do not fall into the other exceptions we can produce and send a 1098-T form to you.
- Your 1098-T form was sent to an incorrect or old address. If you provide a current address to your local Student Records Office we can produce and send a 1098-T form to you.
The IRS classifies qualified tuition and related expenses as charges a student must pay "out-of-pocket" to be enrolled at or attend Kentucky Community & Technical College System.
The following are not qualified tuition and related expenses:
- Amounts paid for any course or other education involving sports, games, or hobbies, unless the course or other education is part of the student's degree program or is taken to acquire or improve job skills.
- Charges and fees for room, board, insurance, medical expenses (including student health fees), transportation, and similar personal, living or family expenses.
