An eligible educational institution, such as a college or university in which you are enrolled, who accepts payments for qualified tuition and related expenses to you must furnish this statement to you. You, or the person who can claim you as a dependent, may be able to claim an education credit on Form 1040 or 1040A, only for the qualified tuition and related expenses that were actually paid in 2018. To see if you qualify for the credit, see IRS Publication 970, Tax Benefits for Education; Form 8863, Education Credits; and the Form 1040 or 1040A instructions.

Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, the College will report in Box 1 the amount of payments received for qualified tuition and related expenses paid during the calendar (tax year) 2018.

The IRS requires Form 1098-T to be postmarked by January 31 of the following calendar year. This form is mailed to the permanent address (not billing address) of a student who was enrolled at Chemeketa Community College for at least half time during the calendar year. Address changes can be made on My Chemeketa. You will be able to view an electronic version of your 1098T on my.chemeketa before you receive a paper copy in the mail. Please review instructions above on how to access this form.

There are several reasons why a student may not be eligible for, or be issued, a 1098T-

• Grants & Scholarships, outside agencies, tuition waivers or other sources (not from the student) exceed Payments made
• Enrollment level was not at least half time (including non-credit courses)
• The student account had no financial transactions during the tax year
• Student was an international student not generally eligible for tax credits or the address in our system is a foreign address

Check your Tax Notification status on My.Chemeketa to determine if a 1098T was issued to you.  If it was, and you did not receive it, you may print out a copy from My Chemeketa, or ask in person (location listed below) if your 1098T was returned to us as undeliverable.

View your qualified fees assessed and payments applied to those fees on My Chemeketa under the Tax Notification link.  Additional account detail is available for each term in which you enrolled under the Student Account option.

The taxpayer is responsible for determining eligibility.

Check the IRS website, review IRS Publication 970, or contact a tax advisor.

For all 1098T related questions, please contact 503.365.4673 and leave a detailed message explaining your question and someone will return your call. Please provide your student ID number (K#) and contact information in the message.

As determined by the federal government, qualified tuition and related expenses are tuition, fees, and course materials required for a student to be enrolled at or attend an eligible educational institution.

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. As a result, the amount of qualified expenses will likely be less than the total amount of money paid.

Box 1- The total payments from any source received by an eligible educational institution in 2018 for qualified tuition and related expenses less any reimbursements or refunds made during 2018 that relate to payments received during 2018. Please note the amount in Box 1 will NOT equal to or sum to the charges paid for calendar year 2018 because all charges are not considered qualified tuition and related expenses as defined by the Internal Revenue Service.

Please note:  If you registered for Winter term 2018 classes in 2017, and made payments for those courses in 2018, those payments will not be included on the 2018 1098-T.  Those charges would have been reported in Box 2 on your 2017 1098T form; if one was issued to you.

Box 2- Reserved

Box 3- Shows whether Chemeketa changed its method of reporting for 2018. This box will be checked for 2018.

Box 4- The amount of any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T. This amount may reduce any allowable education credit you may claim for the prior year. See Form 8863 or the IRS Pub 970 for more information. This box will be blank for 2018 as 2018 is the first year the College has reported payments.

Box 5- Includes the total of all scholarships, grants, and fee waivers administered and processed by the college.

Box 6- The amount of any adjustments made for prior year scholarships, grants, and fee waivers that were reported on a prior year Form 1098-T. This amount may reduce any allowable education credit you can claim for the prior year.

Box 7- Will be checked if the amount in Box 1 includes amounts for an academic period beginning January–March 2019. See the IRS Pub 970 for how to report these amounts. This box is checked.

Box 8- Indicates whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at Chemeketa. At Chemeketa this is 6 credits.

Box 9- Indicates whether you are considered to be enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential. This is not applicable for 1098T’s Tuition Statements issued by Chemeketa.

Box 10- Will always be blank on any 1098-T form you receive from Chemeketa.