Search Results stu_1098t_id

Overview

The table IGS_FI_1098T_DTLS is a core data structure within the Oracle E-Business Suite Student System (IGS) module, specifically designed for U.S. regulatory tax reporting. Its primary role is to store the detailed transaction-level data that aggregates to form the amounts reported in Boxes 2, 3, 4, and 5 of the IRS Form 1098-T, the Tuition Statement. This table acts as the granular supporting detail for the summarized data held in the parent IGS_FI_1098T_DATA table, providing a critical audit trail. Its existence is essential for institutions to substantiate the figures reported to students and the Internal Revenue Service, ensuring compliance with tax regulations in releases 12.1.1 and 12.2.2.

Key Information Stored

The table's structure is defined by its composite primary key, which precisely links a transaction to a specific student's 1098-T form and a designated box number. The key columns are STU_1098T_ID, which references the parent summary record; BOX_NUM, indicating the 1098-T box (2, 3, 4, or 5) to which the transaction contributes; TRANSACTION_ID, identifying the specific financial transaction from the student's account; and TRANSACTION_CODE, classifying the nature of the transaction. This design allows the system to track exactly which individual charges (e.g., specific course tuition) and payments/credits (e.g., a scholarship payment) roll up into each reported box amount for a given tax year and student.

Common Use Cases and Queries

The primary use case is the generation and validation of the annual 1098-T forms. Administrators use this table to drill down from a high-level form amount to the constituent transactions, which is crucial for troubleshooting discrepancies and responding to student inquiries. A typical audit query would join this table to the transaction master tables to list all details for a student. For example: SELECT d.box_num, d.transaction_id, d.transaction_code, t.description, t.amount FROM igs_fi_1098t_dtls d, igs_fi_transactions_t t WHERE d.stu_1098t_id = :p_1098t_id AND d.transaction_id = t.transaction_id ORDER BY d.box_num; Reporting use cases include analyzing the composition of reported amounts by transaction type or verifying that all qualifying transactions for a tax year have been correctly captured in the 1098-T process.

Related Objects

The table has a fundamental, documented relationship with the IGS_FI_1098T_DATA table, which stores the summarized 1098-T data per student per tax year. The relationship is enforced via a foreign key constraint where IGS_FI_1098T_DTLS.STU_1098T_ID references IGS_FI_1098T_DATA. This means every detail record must be associated with a valid parent summary record. The table is also intrinsically linked to the core transaction tables in the Student System (such as IGS_FI_TRANSACTIONS or similar, though not explicitly listed in the provided metadata), as the TRANSACTION_ID and TRANSACTION_CODE columns originate from those sources. The primary key IGS_FI_1098T_DTLS_PK ensures the uniqueness of each transaction's assignment to a box on a specific form.