Taxpayer Relief Act of 1997

Form 1098-T

In late January or early February, you will receive Form 1098-T from the State University of New York. Because all SUNY institutions share the same federal tax identification number, these forms are being sent out centrally rather than by each individual campus. The same information is being furnished to the Internal Revenue Service (IRS). Your receipt of the 1098-T only indicates that you were enrolled at SUNY Fredonia for at least one credit-bearing course during the year, and does not necessarily mean that you are eligible for either the Hope Scholarship or Lifetime Learning Credit. In order to determine your eligibility, consult your tax advisor or IRS Publication 970. The final decision for determining which educational expenses are eligible will ultimately rest with you, the taxpayer. We suggest that you obtain a copy of IRS Publication 970 to familiarize yourself with all of the requirements for the tax credits, or consult with your tax advisor. Please do not call the University for any tax advice.