1098-T forms (Tuition Payments Statement) were mailed to SRJC students prior to January 31, 2006 for the 2005 tax year. You will need to file Form 8863 (Education Credits) to claim the education tax credits.
To obtain/view copies of Internal Revenue Service publications, including Publication 970 Tax Benefits for Higher Education:
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In accordance with the Taxpayer Relief Act of 1997, beginning in 1998, individuals may be able to claim the new tax credit for higher education costs. These are the Hope Scholarship Tax Credit and the Lifetime Learning Tax Credit.
Hope Scholarship Tax Credit:
Applies to students who are enrolled at least half time in their first or second year of undergraduate study in a program leading to a degree. A maximum of $1,500 per year of qualifying tuition expenses may be claimed as a credit against taxes owed by taxpayers who meet defined income restrictions. Hope Scholarship Tax Credit can be claimed for an eligible student or dependent student who meets the following requirements:
Individuals may be able to claim a Lifetime Learning Tax Credit of up to $1,000 for the total qualified tuition and related expenses paid during the tax year for all eligible students or dependent students who are enrolled in eligible educational institutions.