Instructions for Student
You, or the person who can claim you as a dependent, may be able to claim an
education credit on Form 1040 or Form 1040A. This statement has been furnished to
you by an eligible educational institution in which you are enrolled, or by an insurer who
makes reimbursements or refunds of qualified tuition and related expenses to you. This
statement may help you claim an education credit. To see if you qualify for a credit, and
for help in calculating the amount of your credit, see Pub. 970, Tax Benefits for
Education; Form 8863, Education Credits; and the Form 1040 or 1040A instructions.
Your institution must include its name, address, and information contact telephone
number on this statement. It may also include contact information for a service
provider. Although the filer or the service provider may be able to answer certain
questions about the statement, do not contact the filer or the service provider for
explanations of the requirements for (and how to figure) any education credit that you
may claim.
Student’s identification number. For your protection, this form may show only the
last four digits of your social security number (SSN), individual taxpayer identification
number (ITIN), adoption taxpayer identification number (ATIN), or employer
identification number (EIN). However, the issuer has reported your complete
identification number to the IRS.
Account number. May show an account or other unique number the filer assigned to
distinguish your account.
Caution. Education credits may only be claimed for qualified tuition and related
expenses that were actually paid in 2016. Institutions may report either payments
received during the calendar year in box 1 or amounts billed during the calendar year in
box 2 and they may change their reporting method as reported in box 3. The amount
shown in box 1 or box 2 may represent an amount other than the amount actually paid
in 2016.
Box 1. Shows the total payments received in 2016 from any source for qualified tuition
and related expenses less any reimbursements or refunds made during 2016 that relate
to those payments received during 2016.
Box 2. Shows the total amounts billed in 2016 for qualified tuition and related expenses
less any reductions in charges made during 2016 that relate to those amounts billed
during 2016.
Box 3. Shows whether your institution changed its method of reporting for 2016. It has
CORRECTED
changed its method of reporting if the method (payments received) used for 2016 is
different from the reporting method used for 2015 (amounts billed). You should be aware
of this change in figuring your education credits.
Box 4. Shows any adjustment made for a prior year for qualified tuition and related
expenses that were reported on a prior year Form 1098-T. This amount may reduce any
allowable education credit that you claimed for the prior year (may result in an increase in
tax liability for the year of the refund). See “recapture” in the index to Pub. 970 to report a
reduction in your education credit or tuition and fees deduction.
Box 5. Shows the total of all scholarships or grants administered and processed by the
eligible educational institution. The amount of scholarships or grants for the calendar year
(including those not reported by the institution) may reduce the amount of the education
credit you claim for the year.
TIP. You may be able to increase the combined value of an education credit and certain
educational assistance (including Pell Grants) if the student includes some or all of the
educational assistance in income in the year it is received. For details, see Pub. 970.
Box 6. Shows adjustments to scholarships or grants for a prior year. This amount may
affect the amount of any allowable tuition and fees deduction or education credit that you
claimed for the prior year. You may have to file an amended income tax return (Form
1040X) for the prior year.
Box 7. Shows whether the amount in box 1 or 2 includes amounts for an academic period
beginning January-March 2017. See Pub. 970 for how to report these amounts.
Box 8. Shows whether you are considered to be carrying at least one-half the normal full-
time workload for your course of study at the reporting institution.
Box 9. Shows whether you are considered to be enrolled in a program leading to a
graduate degree, graduate-level certificate, or other recognized graduate-level educational
credential.
Box 10. Shows the total amount of reimbursements or refunds of qualified tuition and
related expenses made by an insurer. The amount of reimbursements or refunds for the
calendar year may reduce the amount of any education credit you can claim for the year
(may result in an increase in tax liability for the year of the refund).
Future developments. For the latest information about developments related to Form
1098-T and its instructions, such as legislation enacted after they were published, go to
www.irs.gov/form1098t.
FILER’S name, street address, city or town, state or province, country, ZIP or
foreign postal code, and telephone number
1 Payments received for
qualified tuition and related
expenses
$ 20
OMB No. 1545-1574
Form 1098-T
Tuition
Statement
2 Amounts billed for
qualified tuition and
related expenses
$
FILER’S federal identification no. STUDENT’S taxpayer identification no. 3 If this box is checked, your educational institution
has changed its reporting method for 2016 Copy B
For Student
This is important tax
information and is
being furnished to
the Internal
Revenue Service.
This form may be
used to complete
Form 8863 to claim
education credits.
Give it to the tax
STUDENT’S name 4 Adjustments made for a
prior year
$
5 Scholarships or grants
$
Street address (including apt. no.) 6 Adjustments to
scholarships or grants
for a prior year
$
7
Checked if the amount in
box 1 or 2 includes
amounts for an academic
period beginning January –
March 2017
▶
City or town, state or province, country, and ZIP or foreign postal code
16
68-0314463
69.00
American Canyon, CA 94503
American Canyon, CA 94503
Napa Valley College
2277 Napa-Vallejo Hwy
Napa, CA 94558
920.00
707-256-7182
✔
619-02-4251
138 Terrazzo Ln
138 Terrazzo Ln
Parker L Salenfriend
Parker L Salenfriend
✔
0336231