Tuition Tax Benefits
Tax breaks are available for college students. These breaks come in the form of tax credits, deductions and other benefits.
If you are claimed as a dependent on another person’s (such as your parents) tax return, only the person who claims you as a dependent can claim a credit for your qualified educational expenses.
Electronic 1098-T
1098-T forms are available to students who signed up to receive them electronically. You can opt into electronic delivery by logging into MyDelta and consenting to receive your 1098 electronically.
Step 1: Log into your Self Service account
Log in using your Delta College username and password. Open the main menu located
in the top left corner of the page. Click on Student Self-Service. From here, click
the button on the right labeled tax information.
Step 2: Change your 1098 form delivery format
Click change preferences to open a menu that will allow you to choose how you’ll receive
your student tax forms. If you decline to opt-in to receive your 1098-T forms electronically,
they will be mailed to your home address on file with Delta College.
Federal American Opportunity tax credit
The American Recovery and Reinvestment Act of 2009 (ARRA) created the American Opportunity Tax Credit, which replaced the former Hope Credit. The American Opportunity Tax Credit was initially authorized for tax years 2009 and 2010, however, subsequent legislation has now made it permanent.
Provides an annual credit of up to $2,500 per each eligible student based on the amount of total adjusted qualified education expenses paid in 2023 for that student for academic periods beginning in 2023 or in the first three months of 2024.
The American Opportunity Tax Credit is only available for up to a total of four tax years for each eligible student, including any tax years the Hope Credit was claimed for that student.
An eligible student is one who:
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- had not completed the first four years of postsecondary education before 2023
- was enrolled during 2023 in a program that leads to a degree, certificate, or other recognized education credential
- was enrolled at least half-time for at least one academic period that began in 2023
- was not convicted of a federal or state felony drug offense at the end of 2023
- not have claimed the AOTC or the former Hope credit for more than four tax years
Qualified education expenses for the American Opportunity Tax Credit include tuition, enrollment fees and course materials (books, supplies, and equipment) that are required for the student’s enrollment or attendance in the student’s course of study at the eligible education institution. The course materials need not be purchased from the educational institution as a condition of enrollment or attendance.
The amount of the American Opportunity Tax Credit that may be claimed for 2023 is 100 percent of the first $2,000, plus 25 percent of the next $2,000 paid during 2023 for each eligible student’s adjusted qualified education expenses.
Federal Lifetime Learning credit
The Federal Lifetime Learning Credit provides for an annual credit of up to $2,000 per tax return based on the amount of total adjusted qualified education expenses paid in 2023 for all eligible students that were enrolled in an eligible higher educational institution during 2023. The expenses paid in 2023 must be for academic periods beginning in 2023 or in the first three months of 2024.
Credit is allowed for one or more courses taken either as part of a postsecondary education program (undergraduate or graduate), or to acquire or improve job skills. The student must be taking higher education course or courses to get a degree or other recognized education credential.
Student must be enrolled for at least one academic period beginning in the tax year. There is no limit on the number of years the Lifetime Learning Credit can be claimed for each eligible student.
For the Lifetime Learning Credit, qualified education expenses include only amounts that are required to be paid to the eligible education institution as a condition of enrollment or attendance for the eligible students, including tuition, enrollment fees and course-related books, supplies and equipment.
The amount of the Lifetime Learning Credit is 20 percent of the first $10,000 in adjusted qualified education expenses paid during 2023 for all eligible students for which an exemption is claimed on the taxpayer’s tax return, with a maximum of $2,000 per tax return.
The credit is reduced for taxpayers with modified adjusted gross income (MAGI) ranging between $80,000 and $90,000 for single filers, and between $160,000 and $180,000 for joint filers. The credit is not permitted for taxpayers with MAGI exceeding these ranges.
Federal tax credits
For each eligible student, only one of either the American Opportunity Tax Credit or the Lifetime Learning Credit may be elected each tax year. No double benefit is allowed.
When determining these tax credits, the qualified education expenses paid must be reduced (adjusted) by any tax-free educational assistance or refunds received.
Federal Credits are claimed by filing a federal personal income tax return and form 8863.
Frequently asked questions
Students that have consented to view online will receive a message in their Delta email when they become available each January.
Financial aid, including scholarships and/or grants, is only reported when it is not expected to be paid back by the student. Similar to tuition and other applicable charges, financial aid is reported on a 1098-T form according to the calendar year that it was posted to your account, not necessarily for the financial aid year it was applied or refunded. Higher education emergency relief funds awarded and disbursed in 2023 are not reported on the 1098-T per the IRS.
Box 1 – Beginning with tax year 2018, this box shows total payments made (including payments made by you, your designee, your sponsor and loans net of any refunds) during calendar year 2023. This amount is capped at the total qualified educational (tuition and fees) related expenses applied to your student account in 2023.
Box 2 – Not applicable after 2017.
Box 3 – A check in this box indicates a change in reporting method which was required by the IRS for tax year 2018. Delta College is now reporting payments in Box 1. Box 2 will be blank in 2018 and going forward. Box 3 will not be checked after 2018.
Box 4 – Beginning with tax year 2019, this box will reflect any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year 1098-T form.
Box 5 – This box contains the sum of all scholarships and grants Delta College administered and processed for you during the calendar year including payments received from third party sponsors for educational expenses. Scholarships that paid for tuition (qualified scholarships) and other expenses (non-qualified scholarships) will be included in this amount.
Box 6 – This box shows adjustments to financial aid for a prior year.
Box 7 – A check mark in this box indicates that the amount in Box 1 includes amounts for an academic period beginning January – March of the following calendar year.
Box 8 – Shows whether you carried at least one-half the normal full-time workload for your course of study. If you are at least a half-time student for at least one academic period that begins during the year, you may meet one of the requirements for the Hope credit.
Box 9 – Not applicable.
Box 10 - Not applicable.
No. The address shown on a 1098-T form is irrelevant for IRS income tax filing purposes. However, you should update your address with Delta College, which can be done by contacting the Registrar's Office at 989-686-9305 or registration@delta.edu.
To correct or change your name, you need to contact the Registrar's Office to complete the requirements for a name change. Once your name has been changed in the Registrar's Office, please contact the Student Billing Office at 989-686-9333 or studentbilling@delta.edu to request a new corrected 1098-T form.
The 1098-T form is used by eligible educational institutions to report information about their students to the IRS as required by the Taxpayer Relief Act of 1997. Eligible educational institutions are required to submit the student's name, address and taxpayer’s identification number (TIN), enrollment and academic status. Educational institutions must also report amounts to the IRS pertaining to qualified tuition and related expenses, as well as scholarships and/or grants, taxable or not.
A 1098-T form must also be provided to each applicable student. This form is informational only. It serves to alert students that they may be eligible for federal income tax education credits. It should not be considered as tax opinion or advice. While it is a good starting point, the 1098-T, as designed and regulated by the IRS, does not contain all of the information needed to claim a tax credit. There is no IRS requirement that you must claim the tuition and fees deduction or an education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.
Colleges and universities are required to issue the 1098-T form for the purpose of determining a student’s eligibility for the Hope and Lifetime Learning education tax credits. Receipt of the 1098-T form does not imply eligibility for the tax credit. Students and families should consult their tax advisor or IRS Publication 970, Tax Benefits for Education, to determine their eligibility.
The 1098-T form is informational only and should not be considered as a tax opinion or advice. If you have questions about how to calculate your education tax benefit, you should consult your tax professional or refer to the IRS.
Delta College has provided a 1098-T form in compliance with IRS guidelines; however, Delta is unable to answer tax related questions or provide any tax advice. All information and assistance that Delta can provide is contained in this notice. The content of this notice is not intended as legal or tax advice. For tax specific questions, please contact the Internal Revenue Service or your personal tax advisor for further assistance.
To update your Social Security number, please complete a W-9S form which you can access from the IRS website and bring this completed form and your Social Security card to the Registrar's Office. After your Social Security number has been updated, you may request a new 1098-T form from the Student Billing Office.
The IRS 1098-T form will be mailed no later than January 31 to the student’s address on file with Delta College.
Delta does not have your current address. Students are required to update their address through the Registrar's Office.
If you were mailed a 1098-T form, then it is also available online through Self-Service. You can log into your MyDelta account and open the main menu located in the top left corner of the page. Click on the Student Self-Service. From here, click the button on the right labeled tax information.
A 1098-T form may not have been issued. Please update your Social Security number at the Registrar's Office and then request a 1098-T form from the Student Billing Office.
If you are a non-resident alien who does not have a Social Security number, you can request a 1098-T form from the Student Billing Office.
