1098-T Eligibility
At the beginning of each calendar year, Lower Columbia College makes available an IRS Form 1098-T to all students who had qualified tuition and other related educational expenses paid during the previous calendar year.
The Internal Revenue Service (IRS) requires the 1098-T is issued to alert students that they (or someone who can claim them as a dependent) may be eligible for federal income tax education credits. Receipt of Form 1098-T does not indicate eligibility for the tax credit as this form is informational only and should not be considered as tax opinion or advice. More information can be found on the IRS 1098-T page.
Who is NOT eligible to receive a 1098-T form?
The educational institution is NOT required to file and provide the Form 1098-T for the following:
- Students whose tuition and related expenses are entirely waived or paid with scholarships or grants.
- Courses taken for no academic credit, even if the student is enrolled in a degree program.
- Courses taken by nonresident alien students, unless the student requests the institution to file Form 1098-T.
- Students whose tuition and related expenses are covered by a formal billing arrangement with the student’s employer or a government agency, such as the Department of Veterans Affairs or the Department of Defense.
Tax Credit Contact
Students with questions can call LCC's American Opportunity Tax Credit phone line at (360) 442-2920.
Please leave a detailed message. Calls are returned the next business day.
Email questions to:
finance@lowercolumbia.edu.
Lower Columbia College TIN:
91-0823636
Form Accessibility
Students may elect to receive their 1098-Ts electronically via ctcLink. Forms are typically available digitally mid-January of each year. Those students who do not consent to electronic access will not be able to view their tax forms online, and will instead be mailed a paper copy of their 1098-T to be post marked no later than January 31st in accordance with IRS requirements. Students who would like to access their information earlier and via online can follow the opt-in steps in the link below.
IRS Tax Notice
The federal government allows you to claim educational tax credits for certain educational expenses. These programs include the Lifetime Learning Tax Credit and the American Opportunity Tax Credit.
Depending on individual circumstances, the American Opportunity Tax Credit may not be the most advantageous tax option for all families with higher education expenses.