Overview

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Review this guide to understand what qualifies as an education expense and how UC San Diego reports your payments and financial aid on Form 1098-T.
 

Box 1: Payments for Qualified Education Expenses

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Box 1 shows the total payments received by the university for "qualified" expenses during the tax year.

• Included (Qualified): Tuition and mandatory campus-based fees.
• Not Included: Housing, dining, transportation (parking/bus passes), health services, etcetera.  

Box 5: Scholarships, Grants, and Gift Aid

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Box 5 shows the total "gift aid" processed by the university. This includes:

• Grants and scholarships.
• Stipends and fellowships.
• Tuition/fee waivers.

Why Box 1 and Box 5 might be different

It is common for these amounts to differ. Box 5 is often larger than Box 1 because gift aid can be used to pay for non-qualified expenses (like housing), whereas Box 1 only tracks payments toward tuition and mandatory fees.

How to View Your Detailed Transaction Breakdown

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To see exactly which transactions were used to calculate your form, view the itemized breakdown on page 3 of your tax form.

1. Log in to the Tab Service Company (TSC) Portal.
2. Follow the 1098-T Login Instructions if you are a first-year student.
3. For more background, visit our UC San Diego Tax Credit information page.

Tax Advice Disclaimer

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UC San Diego provides Form 1098-T to help you determine your eligibility for education tax credits. We cannot provide individual income tax advice.

For questions about your tax responsibility, please contact:

• Internal Revenue Service (IRS): 1-800-829-1040
• Personal Tax Advisor: Consult a qualified tax professional.