The Citadel is reporting amounts billed to you in calendar year 2004. These amounts include the following semesters: Maymester 2004, Summer 2004, Fall 2004, Spring 2005. Consult your own records for payments made in 2004, or check your account history in PAWS.

2. Last year the form was blank, this year there are numbers. Why is it different?

The Citadel is required to furnish the amounts to the Internal Revenue Service this year. Last year we were not required to report amounts.

3. Should I report the amount listed on the 1098-T on my tax return?

Not necessarily. You should report amounts you have paid in 2004 for qualified tuition and fees for calendar year 2004 (including Spring 2005 fees billed in Nov. 2004). Consult IRS Publication 970 for more information.

4. I moved and need another 1098-T. Can I call you and get another one?

You will be referred to the online system, PAWS, for duplicate information. Your student will be able to tell you how to log into PAWS. Due to Federal regulations concerning student privacy, WE WILL NOT BE ABLE TO FAX INFORMATION TO YOU OR PROVIDE THE NUMBERS OVER THE PHONE.

5. I am the students parent and I pay the bill. Why can't I get a copy of the 1098-T information?

The Federal Education Right to Privacy Act prohibits The Citadel from providing information to anyone but the student. The student has access to PAWS which details all of the 1098-T information.

6. What are qualified expenses?

Tuition, registration, lab fees and computer related technology fees.

7. What are nonqualifying expenses?

Room, board, infirmary charges, QM charges or payments, yearbook fee, parking, activity fees, diploma fee, late registration fees, admission fees, athletic department, library fines and room damage.

8. What do I do if I don't get a 1098-T?

The information is available on PAWS. The information is being sent to the billing address. Please check your billing address in PAWS.