Search Results tax_year_name




Overview
Explore in AI Chat

Overview

The IGS_FI_1098T_LPS table is a core data structure within the Oracle E-Business Suite (EBS) Student System (IGS) module, specifically for versions 12.1.1 and 12.2.2. Its primary function is to support the generation of the IRS Form 1098-T, a critical tax document used in the United States to report qualified tuition and related expenses to students and the Internal Revenue Service. The table stores the mapping between specific academic calendar periods and the tax year for which they are reportable. This mapping is essential for accurately aggregating and reporting financial transactions, such as payments and billed amounts, to the correct tax year, as academic terms often span calendar year boundaries.

Key Information Stored

The table's structure is defined by a composite primary key and maintains relationships to other configuration entities. The key columns are:

  • TAX_YEAR_NAME: The identifier for the tax year (e.g., 2023, 2024) to which the academic period's transactions should be reported. This is a foreign key to the IGS_FI_1098T_SETUP table, which holds the master configuration for a given tax year's 1098-T reporting.
  • CAL_TYPE and SEQUENCE_NUMBER: Together, these columns uniquely identify an academic calendar period or term within the Student System. They form a foreign key relationship to the IGS_CA_INST_ALL table, which stores calendar instances. This link defines which specific academic terms are included in the load for the associated tax year.

Common Use Cases and Queries

The primary use case is the batch process that generates Form 1098-T data extracts. The table is queried to determine all academic periods whose financial activity must be summarized for a given tax year. A typical query would join this table to student fee and payment tables, filtered by the relevant academic periods. For example, to list all academic periods configured for the 2024 tax year, one might use:

SELECT cal_type, sequence_number FROM igs.igs_fi_1098t_lps WHERE tax_year_name = '2024';

Administrators also use this table for setup and validation, ensuring that every relevant term for a tax year is correctly mapped before running the annual 1098-T reporting process. Discrepancies or missing mappings here are a common source of reporting errors where transactions are omitted or assigned to the incorrect tax year.

Related Objects

IGS_FI_1098T_LPS is a central link between 1098-T configuration and academic calendar data. Its key relationships are:

  • IGS_FI_1098T_SETUP: The parent configuration table, linked via the TAX_YEAR_NAME foreign key. This table defines the overall parameters for a tax year's reporting.
  • IGS_CA_INST_ALL: The table storing calendar instances, linked via the composite foreign key on CAL_TYPE and SEQUENCE_NUMBER. This provides the descriptive details for the mapped academic periods.
  • Downstream reporting logic and PL/SQL packages within the IGS_FI_1098T_* namespace will heavily reference this table to build the transactional data set for the tax form.