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.
Special Payment Information for spring 2021
CUI will be closed from December 22, 2020, through January 1, 2021. All payments by check received during this time will be posted on January 4, 2021. This applies to payments made for either a charge for 2020 or for the spring 2021 semester. Payments made online post to the student account on the day they are made. Any payments made for spring 2021 charges paid in 2020 will NOT be included in payments received for Tax Year 2020.
CUI encourages you to check with a tax adviser on making payments for spring 2021 prior to January 1, 2021.
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).))
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 protected].
1098-T Available Late January
Please follow the directions below to view and print your tax form:
- Log in to My Records at www.cui.edu/mycui
- From the main menu select "My Student Bill"
- Select "My Tax Notification (1098T)"
- Enter Tax Year:
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.