McGeorge School of Law

1098-T and Income Tax Credit

If you are enrolled in an eligible degree or certificate program, or are taking courses to acquire or improve job skills, you may qualify for a Hope Scholarship or Lifetime Learning Tax Credit. Tax credits are based on the amount of qualified tuition and fees, less grants and other tax-free educational assistance and the taxpayer's adjusted gross income.

Hope Scholarship tax credit is available only to students in their first two years of post-secondary education who are enrolled at least half-time in an eligible program.

Lifetime Learning tax credit is available to students at all educational and enrollment levels that are enrolled at an eligible educational institution.

For complete information on the Hope Scholarship and Lifetime Learning Credit see see IRS Publication 970 Tax Benefits for Education.

IRS Form 1098-T (Tuition Statement)

Pacific conducts business electronically; such activity is comprised of online registration, student account billing, financial aid, direct deposit, transcript and grade retrieval, email and 1098-T forms. As part of the online registration process, students opt to allow Pacific to provide the IRS Form 1098-T (Tuition Statement) electronically by Jan. 31 each year, as required by the IRS. The 1098-T reflects eligible tuition charges posted to their student account for the prior calendar year. Amounts reported on the 1098-T are based on the date the transactions were posted to the student account.

1098-T information is available for students through insidePacific To access forms, choose the Pacific Today tab. The "Tax Notifications (1098-T)" channel should be in the left-side column near the top of the page. Just type in the year, and print the resulting page.

Students may request a paper copy of their 1098-T form, by sending an email with Name and Student ID# to The paper forms will only be mailed to the billing address currently on file.

Pacific's sole responsibility regarding the Hope Scholarship and Lifetime Learning tax credits is to furnish Form 1098-T to students incurring tuition and related expenses. It is not responsible for, and is prohibited by law, from giving tax advice. Taxpayers should contact their tax advisor or the Internal Revenue Service for guidance.

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