Questions about tax benefits? Start here.

As a UCLA Extension student, you may be eligible for a number of tax credits, savings plans, or deductions.  Although we cannot offer tax advice, below you will find information that may be helpful.

Tax Credits

UCLA Extension students may be eligible for the Lifetime Learning Tax Credit or American Opportunity Act Tax Credit under provisions of the Taxpayer Relief Act of 1997, provided your adjusted gross income is within current IRS specifications. See IRS Publication 970 Tax Benefits for Education for complete information, including eligibility requirements. 

Reporting Requirements: The IRS requires UCLA Extension to report records for each student from whom we have received qualified fee payments. Federal law also requires us to request a student’s Social Security number (SSN) to enable the filing of information that will yield a Form 1098-T Tuition Statement. Although your Social Security number is not required for course enrollment, if you do not report your SSN and subsequently claim the tuition credit on your tax return, your credit may be delayed or denied by the IRS until they have received 1098-T information containing your SSN. UCLA Extension students can update their SSN records online anytime by logging into our Student Portal under My Profile. For more information about our annual reporting requirements, visit the Student Privacy section in our Student Rights and Responsibilities Center.

Through the Tax Credit Reporting Service for Students, you can view your payment history for the prior year; print, view, or change the mailing address for your 1098 T; or identify a parent who might claim you as a dependent.

Section 529 Savings Plans

Section 529 of the Internal Revenue Code allows taxpayers to establish accounts on behalf of a designated beneficiary (e.g., child, grandchild, spouse, niece, nephew, friend, or even himself or herself). Currently, earnings and qualified distributions from 529 Plans are tax free at both the state and federal level. Qualified distributions may be applied toward fees and required books/supplies for all courses, certificate candidacies, colloquia, independent studies, and internships offered through UCLA Extension. California’s Golden State ScholarShare is one of the most competitive IRS 529 Savings Plans.

Tax Deductions

Even if you do not qualify for a tax credit, some ancillary educational expenses might be tax deductible, such as books, meals, lodging, and travel. Consult with your state or federal tax agency for more information. UCLA Extension students can print copies of payment receipts through our Student Portal under My Account History.

Contact Enrollment Services

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