Tax Payer Relief

Tax Deductions for Educational Expenses

Under current regulations, educational expenses such as enrollment fees, books, supplies and related costs may be deducted under certain conditions. Please consult the appropriate income tax agency for detailed information.

Further information is available from:

Obtaining Form 1098-T

Students who provide UCSC Extension with their SSN and complete address will receive a Form 1098-T (Tuition Payment Statement). The form includes educational expenses that may qualify for either of the two tax credits.

Hope Scholarship Tax Credit

  • Up to $1,500 credit per student.
  • Students must be enrolled at least half-time in either the first or second year of an undergraduate program.
  • Applies to tuition and certain expenses paid on or after January 1, 1998.

Lifetime Learning Credit

  • Up to $1,000 credit per family.
  • Students who are enrolled in at least one course leading to a degree, certificate, or improved job skills.
  • Applies to "out-of-pocket" payments on or after July 1, 1998.

Student Services