Instructions
Purpose. The Community College of Rhode Island (CCRI) must get your correct identifying
number to file Form 1098-T, Tuition Statement, with the IRS and to furnish a statement to you.
This will be your Social Security number (SSN) or, if you are not eligible to obtain an SSN, your
individual taxpayer identification number (ITIN). Form 1098-T contains information about
qualified tuition and related expenses to help determine whether you, or the person who can
claim you as a dependent, may take either the tuition and fees deduction or claim an education
credit to reduce Federal income tax. For more information, see IRS Pub. 970, Tax Benefits for
Higher Education.
Under federal law, you are required to provide the requested formation.
Part I.
Enter your name and mailing address. The name should match that used by the Social
Security Administration or Internal Revenue Service.
Taxpayer identification number. Enter your SSN or ITIN. If you do not have an SSN or ITIN,
apply for one and fill out and return this form when you receive it.
Part II.
Sign your name in the space provided to confirm the information provided. The Office of
Enrollment Services cannot change your records without your signature.
Part III.
Please fill out this part only if you are unwilling or unable to provide a taxpayer identification
number. Check either the first or the second box and sign the statement. By law, CCRI must
ask you at least once a year for your taxpayer identification number in order to meet its
obligation to file Form 1098-T.
Deliver or mail the completed form to the address provided. Do not email the form. Email
is not a secure way to transmit personal information.
Penalties
Failure to furnish correct SSN. If you fail to furnish your correct SSN or ITIN to CCRI, the IRS
may impose a penalty of $50 unless your failure is due to reasonable cause and not to willful
neglect.
Misuse of SSNs. If CCRI discloses or uses your SSN in violation of Federal law, CCRI
may be
subject to civil and criminal penalties.
Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to give your correct SSN or ITIN to
persons who must file information returns with the IRS to report certain information. The IRS
uses the numbers for identification purposes and to help verify the accuracy of your tax return.
The IRS may also provide this information to the Department of Justice for civil and criminal
litigation and to cities and states to carry out their tax laws.
October
2014
National Association of College
and Business Officers
