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Overview
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Overview

The IGS_FI_1098T_FTS table is a critical configuration table within the Oracle E-Business Suite Student System (IGS) for versions 12.1.1 and 12.2.2. It is specifically designed to support the generation of the IRS Form 1098-T, which educational institutions in the United States must provide to students and the Internal Revenue Service to report qualified tuition and related expenses. The table's primary role is to establish the mapping between the institution's internal fee types and the specific categories of payments required for accurate 1098-T reporting. By defining which charges are considered "qualified," this table ensures the financial data extracted for tax purposes complies with federal regulations.

Key Information Stored

The table stores a straightforward but essential mapping, with its structure enforced by a primary key and foreign key relationships. The two key columns are TAX_YEAR_NAME and FEE_TYPE, which together form the table's primary key (IGS_FI_1098T_FTS_PK). This design ensures a unique configuration per tax year. The TAX_YEAR_NAME column links to the master 1098-T setup table (IGS_FI_1098T_SETUP), defining the applicable reporting year. The FEE_TYPE column is a foreign key to the IGS_FI_FEE_TYPE_ALL table, identifying the specific institutional charge code, such as "Tuition - Undergraduate" or "Lab Fees," that is deemed a qualified expense for that tax year. The table does not store transactional amounts; it stores the rules that determine which transactions are reportable.

Common Use Cases and Queries

The primary use case is the annual configuration and subsequent execution of the 1098-T reporting process. An administrator uses a dedicated EBS form to populate this table, defining the qualified fees for the upcoming tax year. Common queries involve validation and reporting on this setup. For instance, to list all qualified fee types for the 2024 tax year, one might execute: SELECT fee_type FROM igs_fi_1098t_fts WHERE tax_year_name = '2024';. For troubleshooting or audit purposes, a join to the fee type descriptive table is typical: SELECT fts.tax_year_name, ft.fee_type, ft.description FROM igs_fi_1098t_fts fts, igs_fi_fee_type_all ft WHERE fts.fee_type = ft.fee_type ORDER BY 1, 2;. The data in this table is directly referenced by the concurrent programs that generate Form 1098-T data files and printed forms.

Related Objects

  • IGS_FI_1098T_SETUP: The parent table for the TAX_YEAR_NAME foreign key. It stores high-level control parameters for 1098-T reporting for each tax year.
  • IGS_FI_FEE_TYPE_ALL: The parent table for the FEE_TYPE foreign key. This table defines all valid fee types within the Student System.
  • IGS_FI_1098T_DATA: A key transactional table that likely consumes the mapping defined in IGS_FI_1098T_FTS to populate with qualified expense amounts for individual students.
  • Concurrent Programs: Standard EBS programs for generating 1098-T forms (e.g., "Process 1098-T Tax Reporting") will read from this table to identify which student charges to include in reportable amounts.