How do I receive my 1098-T?
All students enrolling in courses at the University of Southern California agree to receive their 1098-T electronically. Forms are prepared in January and will be available for viewing in ECSI by January 31st. As soon as your form is ready, ECSI will email you instructions for downloading it from their website.
The easiest way to download your current or prior year 1098-T is to:
- Log in to MyUSC, go to OASIS tab, and click on the Financial Information Heading and then click 1098T (ECSI).
- You will be redirected to ECSI’s website, download and save your tax form for the year desired.
What if the SSN or ITIN on my form is missing or incorrect?
To add your SSN or ITIN to the form, log in to Experience USC, go to the profile icon, and select “My Profile.” Find the Personal Info section and click edit. Scroll to the SSN/ITIN section and enter your number.
To manually correct your SSN or ITIN, submit a change form (https://arr.usc.edu/wp-content/uploads/Name_SSNChange.pdf) to the USC Office of Academic Records and the Registrar by email at gtv@usc.edu. ECSI will notify you via email when the corrected form is ready.
Why don’t I have a 1098T?
- You might not have any qualified charges, or your SSN/ITIN may be missing.
My form shows $0 – why?
- It may be because your payments were made in a different calendar year.
Can I get a copy of a past year’s form?
- Yes – you can log in to ECSI and access up to seven years of records.
1098-T Tax Form
Tax form 1098-T is a report of qualified education transactions USC is required to send to the Internal Revenue Service (IRS) on a student’s behalf. The information in your 1098-T will help you or your tax adviser determine whether you are eligible for the federal government’s American Opportunity tax credit and/or Lifetime Learning credit. USC has contracted with ECSI to process our students’ 1098-T data.
Who is eligible to receive a 1098-T?
USC will send the form to all qualified:
- U.S. citizens
- permanent residents
- international students who have filed a taxpayer identification number on their student records
What charges qualify?
Qualified education expenses are:
- tuition
- scholarships and grants
- certain related expenses required for enrollment or attendance at an eligible educational institution
The educational tax credits are based on the qualified education expenses you pay for yourself, your spouse or a dependent for whom you claim an exemption on your tax return.
Per IRS guidelines, the following expenses do not qualify, even if you are required to pay them to attend college:
- room and board
- insurance and student health fees
- transportation
Learn more about qualified education expenses at the www.irs.gov website.
What information is reported?
On the 1098-T, USC reports the following student information to the IRS:
- name
- taxpayer identification number
- dollar amount of all payments toward qualified transactions
- The dollar amount of all financial aid credited to your account
- adjustments to transactions reported in prior years
- permanent address
- whether you were a graduate student during the calendar year
- whether you were at least a half-time student during the calendar year
- whether any amounts reported pertain to courses beginning in the first quarter of the coming year
USC is required to report all qualified transactions in the calendar year they posted to your account, regardless of the academic period to which they belong. The university cannot modify the reporting method. Use your personal records and student account statements to determine the amounts you actually paid toward the charges reported on the 1098-T.
Why am I being asked to provide my SSN/ITIN?
The IRS requires the university to request your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) annually if it is not recorded on your student account. Providing your number for payroll, stipends or GLACIER does not satisfy this requirement.
Why doesn’t the total in box 1 match what I paid to USC?
There are several reasons why box 1 might not match your records exactly. First, box 1 includes payments received from all sources, such as financial aid and third-party sponsors. Second, it only includes payments toward qualified tuition and related expenses. Even if you paid for housing, meal plans, and other charges, those payments can’t be included in box 1. Lastly, box 1 covers payments posted to your account during the reported calendar year. Payments made in 2024 for spring 2025 cannot be reported in 2025.
How is my payment plan reported on my 1098-T?
The amount of your payment plan budget is not reported on your 1098-T. The actual payments made toward payment plans (excluding your application fees) are included in the box one amount, to the extent that they cover qualified charges.
Can you help me determine my eligibility for a credit?
No, we are not qualified tax professionals and cannot advise you on your individual circumstances. You should review IRS Publication 970 and consult a qualified tax advisor if you need further assistance. All of your monthly billing statements and details about your online payments, including payment plan payments, are available on USCe.pay.
What if I believe data on my form is incorrect?
Please remember that the 1098-T form only includes qualifying transactions from the reported calendar year. If you believe your form is incorrect, contact ECSI at 866-428-1098 or visit ECSI online to file a case. Be sure to provide a detailed description of what you think is wrong.
What if ECSI says there is no form for me?
- If your most recent enrollment was in the spring of last year and you registered and paid before December 31 of the previous year, the qualified charges for spring would have been reported on your prior year’s 1098-T. You should use that year’s form along with your records of payments made to determine your eligibility for a tax credit.
- • Employee tuition assistance benefits and graduate assistant tuition remission are considered reductions to qualified charges. No form is issued if you have no net qualified charges.
- • Forms are not required for students whose scholarships, grants, or third-party payments meet or exceed qualified charges.