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Tax Information

Starting in the 2019 calendar year and moving forward, Bismarck State College students eligible to receive a 1098-T tuition statement automatically receive the form online only via their Campus Connection account. Students who wish to receive a paper copy must contact the Student Finance office, via email, at BSC.studentfinance@bismarckstate.edu to revoke consent prior to December 31st of each calendar year. Any emails received after this date will be applied to the next tax year, if the student is eligible to receive a 1098-T in that year. The email must be from the student, and contain the following information, or it will not be accepted as an official revocation of consent:
  • Full name of student
  • Student ID #
  • Statement requesting to revoke consent to only receive the 1098-T tax form online through Campus Connection
Paper forms will be sent to the Home address currently on file within Campus Connection.  It is the student’s responsibility to ensure the address listed in Campus Connection is current.  Please refer to the help sheet found on the BSC website regarding Updating your Contact Information.
 
The 1098-T information will be viewable online in Campus Connection approximately 10 days before the paper 1098-T's will be postmarked.


Tax Credit 1098-T Information 

The 1098-T form is provided to help students and parents determine eligibility for an American Opportunity Tax Credit or a Lifetime Learning Credit, and it should not be used to calculate taxable income. 
  • Please refer to IRS Publication 970, Chapter 9 for further information on eligibility
  • Please refer to IRS Publication 970, Chapter 1 for further information on scholarships, fellowship grants, grants, and tuition reductions
  • Please also refer to IRS Form 8863 for calculating the education tax credits that a taxpayer may claim as part of your tax return. 
1098-T tax information is provided to the BSC student online through their student Campus Connection account. Information or questions relating to the information on the 1098-T will only be provided or discussed with the student. 
 
BSC may not provide tax advice. For questions on how to use the 1098-T, please consult your tax advisor or see the IRS Publication 970 and IRS Form 8863.
 
Per IRS regulations, BSC makes 1098-T information available to students by January 31st of each year for the previous calendar year. 
 
Please note, as mandated by the Internal Revenue Service, effective the 2018 calendar year, Bismarck State College changed the reporting method on 1098-T forms, to report amounts paid (Box 1) for qualified tuition and related expenses in the calendar year, rather than amounts billed (Box 2). Please consult your tax professional if you have questions about this change. BSC Student Finance is unable to provide tax advice to students and families.


Explanation of Form 1098-T

Unlike the W-2, which is an income statement, the 1098-T is a Tuition Statement. Its main purpose is to be used to figure out if the student qualifies for educational tax credits. It is not intended to reflect a statement of taxable income. It is not required to be filed with tax return forms. The 1098-T reports on all financial transactions occurred during a calendar year, not academic year.

Educational tax credits are defined as all Qualified Tuition and Related Expenses (QTRE) and they include:

Qualified Tuition and Related Fees from the Student Account

Included Not Included
⇒ Tuition & Mandatory Student Fees:        
  • BSC Student Fees
  • BSC Technology Fee
  • NDSA Fee
  • Connect ND Fee
⇒ Program Fees
⇒ Course or Class Fees




 
⇒ Housing Charges
  • Resident Hall Charges
  • Mystic Marketplace Charges
  • Meal Plans
  • Miscellaneous Charges
⇒ Bookstore Charges
⇒ Application Fees
⇒ ID Card Charges
⇒ Parking Permits & Citations
⇒ Late Payment Fees
⇒ Study Abroad Program Costs (non-tuition)
⇒ International Health Insurance















Note: Housing and other non-tuition charges on your student account are not considered QTRE.

Box 1:  
This box reports the total amount paid in the calendar year equivalent to the total qualified tuition and related fee expenses less any qualified waivers. This includes any type of payment made on the student account (i.e. Personal payment, Financial Aid loans, grants, scholarships, Third Party and 529 Trust payments).  

Box 2:  Not used per IRS, effective calendar year 2018.

Box 4: This box reports any reduction made during the calendar year to qualified tuition and related fees reported in Box 1 on a prior year Form 1098-T. This amount may reduce any allowable education credit claimed for the prior year. 

Box 5: This box reports the total of all scholarships, grants, or additional third-party billings administered and processed through BSC. The amount of scholarships or grants for the calendar year may reduce the amount of any allowable tuition and fees deduction or education credit that is claimed for the year. Scholarships and grants generally include all payments received from a third party (excluding personal family members and loan proceeds). This includes payments received from governmental and private entities such as the Department of Defense, Department of Veterans Affairs, civic, religious, and nonprofit entities. 

Box 6: This box reports any reduction made during the calendar year to scholarships or grants on a prior year Form 1098-T. This amount may affect the amount of any allowable tuition and fees deduction or the education credit you may claim for the prior year. 

Box 8: This box reports whether the student was considered to be carrying at least one-half the normal full-time workload for your course of study at BSC. If the student is at least a one-half time student for one academic period that begins during the year, the box will be checked.

Box 9: This box reports whether the student is enrolled in a program leading to a graduate degree, graduate-level certificate, or other recognized graduate-level educational credential.


Social Security Number

BSC is required to obtain an accurate Social Security number for every student which is submitted with the 1098-T. If BSC reaches out to you through mail or you have a checklist item on your Campus Connection Self Service requesting a Social Security number or a corrected Social Security number, please submit required information per the directions received. 1098-T information submitted to the IRS without a Social Security number may be subject to fines/penalties by the IRS and possible audit.

If you do not currently have a Student Identification Number (Social Security Number (SSN) or Individual Student Identification Number (ITIN)) on file with BSC please complete the Taxpayer Identification Number Request Form no later than the last week of January for proper submittal to the IRS. 
 
Social Security Numbers (SSN) are masked on the 1098-T and only the last four digits will print. The full SSN will be reported to the IRS.

Frequently Asked Questions

How do I obtain my 1098-T online?
Go to your Student Homepage in Campus Connection, click on Financial Account, then click on View 1098-T and select the preferred tax year. BSC will no longer mail a paper copy of the 1098-T to the student.
 
To obtain a paper copy, students must contact Student Finance at BSC.studentfinance@bismarckstate.edu prior to December 31st of each tax year to revoke consent to receive the form online. The email must be from the student and contain the following information:
  • Full name of student
  • Student ID #
  • Statement requesting to revoke consent to only receive the 1098-T tax form online through Campus Connection
Paper forms will be sent to the Home address currently on file within Campus Connection.  It is the student’s responsibility to ensure the address listed in Campus Connection is current.  Please refer to the help sheet found on the BSC website regarding Updating your Contact Information.

There are several benefits to viewing your 1098-T online:
  • Reduced printing saves paper, which is a Green Initiative.  (Printing your 1098-T from Campus Connection is the student’s option and not required by the IRS.)
  • Incorrect addresses on 1098-Ts will result in lost mail.
  • 1098-T information in Campus Connection will be available approximately 10 days before the paper 1098-Ts will be postmarked.
Can my parent obtain a copy of my 1098-T form?

Individuals who have been granted delegated (proxy) access to a student’s Campus Connection data can login to view the 1098-T form themselves.
 
The student must authorize a proxy through Campus Connection and then the proxy will complete registration.

Will I still have access to Campus Connection to get my 1098-T if I am no longer a student?
Yes, you will always have access to your Campus Connection account even if you are no longer a current student. If you are having trouble accessing your Campus Connection account, you can contact the NDUS Helpdesk at 1-866-457-6387, they are available 24/7.
What if I didn't receive my 1098-T, lost it, or threw it away?
There are several reasons why a 1098-T form may not be generated or received:
  • If you didn't pay any qualified tuition and related expenses during the applicable calendar year you are seeking a 1098-T.
  • If you are classified as a Non-Resident Alien as defined by the IRS and are coded as such in the Bismarck State College student records system, you will not be sent a 1098-T form. Please contact the IRS or your personal tax preparer for assistance.
  • If you didn’t access your electronically supplied 1098-T in your Campus Connection account.
  • If you revoked your consent to receive your 1098-T online only in Campus Connection and one was mailed to an old or incorrect address on file.
Can I obtain a duplicate copy of my 1098-T form?
A duplicate 1098-T will not be mailed. Students can access their 1098-T online:
           1. Log into Campus Connection
           2. Click on Financial Account
           3. Click "View 1098-T" on the left-hand side of the screen
           4. Select the preferred tax year
 
1098-T information will not be provided over the phone or in any other format.
Why don’t the numbers on Form 1098-T equal the amounts I paid to BSC during the year?
There are potentially many reasons for this discrepancy. First, the amount in Box 1 only represents amounts paid for qualified tuition and related expenses (QTRE) and does not include payments made for room and board, books, tools or supplies which, though important, are not considered mandatory education expenses for tax purposes or QTRE.

Secondly, Form 1098-T reports amounts that the student paid in a certain year, and the pay date does not necessarily correspond to the dates that the classes were attended. The best and most accurate source of information about the amounts that you paid for qualified tuition and related expenses will be from the student’s Account Summary in Campus Connection.
Why did my high school student, who took college coursework for credit, get a 1098-T form?
If your student had qualified charges that were paid during the calendar year, Bismarck State College is required to provide the 1098-T form. High school students are not precluded from these tax benefits. Please consult your tax advisor to determine whether claiming these benefits at this point in time works to your advantage or whether you should claim these benefits when the student enrolls as a full-time student.
What if I have questions about my 1098-T?
If you have questions about what you are seeing on your 1098-T, you can contact the Student Finance office at 701-224-5706, 701-224-5533 or 701-224-5691. You can also email bsc.studentfinance@bismarckstate.edu defining what you are questioning. Please provide a daytime phone number on the email.
What if I need a copy my BSC Bookstore purchases?
It is up to the student to maintain receipts for books, supplies, etc. These receipts are not available at a later date, the same concept as a purchase at another store or business.

Other Links

  • Information from the IRS on IRA Publication 970, Tax Benefits for Higher Education, and Publication 520, Scholarships and fellowships, are available from the IRS Web Site or by calling #1-800-TAX-FORM.
  • Visit the U.S. Department of Education for more information or contact your tax person.
  • Canadian Tax Information: Canadian students may bring any Canadian tax forms directly to Student Account Services for completion. The student can obtain Canadian forms online from their tax person.