Providing Social Security Number for American Opportunity Tax Credit
Pursuant to Section 7 of the Federal Privacy Act (Public Law 93-579; 5 U.S.C. § 552a, note), providing your social security number is voluntary.
The Social Security Number is required to claim tax credits for higher education costs known as the American Opportunity Tax Credit in accordance with the Taxpayer Relief Act of 1997.
Federal Regulation regarding 1098-T
Federal law requires Concordia University Irvine to provide specific information to the Internal Revenue Service (IRS) for the purpose of filing an information return (IRS Form 1098-T "Tuition Statement") for each student in attendance, with a few exceptions. (Exceptions to the federal IRS regulations, regarding the collection of social security numbers or taxpayer Identification numbers from every student in attendance, are students exclusively enrolled in noncredit courses, undocumented international students, and nonresident aliens - unless the nonresident alien student requests that a return be provided to the IRS. (26 C.F.R. 1.60505-1(a)(2), (b)(5)(ii).))
The information required by the IRS includes the student's name, address, Social Security Number (SSN) or Taxpayer Identification Number (TIN, ITIN, EIN, ATIN), and enrollment status, as well as the amount of tuition and fees billed, and scholarships received. (26 C.F.R. 1-60505-1(b)(2)(ii).)
Failure to provide a correct Social Security Number or TIN while claiming tax credits for specified education expenses may result in a penalty levied against the student by the IRS in the amount of $100, per year, until the missing or incorrect information is provided (26 C.F.R. 1-60505-1(e)(4).)
If we do not have your SSN on file, we may ask you to complete substitute form IRS W9-S, Request for Student's Taxpayer Identification Number and return it by one of the following methods:
- Bring the form to the Bursar’s Office location in Grimm Hall North, rooms 103 and 104.
- Fax to 949-214-3073, or
- Mail to: Concordia University Irvine, Attn: Bursar’s Office, 1530 W Concordia, Irvine, CA 92612
Under no circumstance should you email your completed form. Email is simply not a secure enough method of communication.
Please note that your SSN will only be used for the purpose of preparing form 1098-T. If you have questions or need assistance, please email email@example.com.
By providing your Social Security Number (or Taxpayer Identification Number), or indicating that you do not have a Social Security Number or decline to provide one, you confirm that you have read and understand the federal regulations provided above.
Your Social Security Number must be accurate to ensure the integrity of your permanent record and to avoid potential penalties imposed by the IRS for providing an incorrect number.