The U.S. tax code offers tax credits and deductions to reduce the federal income tax burden for students or those paying the costs of a student’s higher education. Tax credits directly reduce the amount of income tax owed, while deductions reduce a person’s taxable income.
You may be eligible to claim tuition and related expenses as a tax credit under the Lifetime Learning Credit program. For more information, see the Lifetime Learning Credit page on the IRS website.
Per IRS regulation, the UW reports all tuition charges and financial aid on a student’s 1098-T. If you were enrolled in a credit or noncredit course the previous tax year, the UW will mail you a 1098-T at the end of January. You can also access your 1098-T online on MyUW. Because you don't submit the 1098-T form to the IRS, you don't need an official copy to claim a tax credit.
Traditionally, only students enrolled in credit courses received a 1098-T. But after the IRS broadened the definition of what noncredit coursework is deductible, the UW also began issuing 1098-Ts for students in noncredit courses starting in the 2016 tax year.
Getting a 1098-T doesn't guarantee that the amount is deductible on your tax return. Consult the IRS or your tax adviser to determine if you are eligible for a tax deduction.
If you have questions about your 1098-T or need corrections made to it, contact the UWPCE accounting office at firstname.lastname@example.org or 206-685-6330. When emailing, include your student ID number and indicate what needs to be corrected. You may ask to have a corrected 1098-T mailed to you.
Use IRS Form 8863 to determine the credit you can claim. Be sure to read the instructions that accompany the form.
If you need further assistance, contact the IRS or a tax adviser. The UW cannot help you determine your eligibility or calculate the credit.