Search Results igs_fi_1098t_ats




Overview
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Overview

The IGS_FI_1098T_ATS table is a configuration table within the Oracle E-Business Suite (EBS) Student System (IGS) module, specifically designed to support U.S. tax reporting. Its primary function is to define which student attendance types are considered "half-time" for the purposes of generating IRS Form 1098-T. This designation is critical for determining a student's eligible enrollment status, which directly impacts the tuition amounts reportable to the IRS. The table's role is to serve as a lookup or mapping table, linking institutional attendance types to a specific tax year's 1098-T reporting rules. It is important to note that the metadata explicitly classifies the IGS Student System as "Obsolete," indicating this table is part of a legacy codebase that may not be present or actively developed for in newer EBS implementations.

Key Information Stored

The table stores a minimal set of columns necessary to establish the half-time attendance mapping. The two key columns form a composite primary key, ensuring a unique combination for each tax year. The TAX_YEAR_NAME column identifies the specific calendar tax year (e.g., 2023, 2024) for which the configuration is valid. The ATTENDANCE_TYPE column stores the code for an attendance type as defined in the core student system tables. Each record signifies that the specified attendance type, for the given tax year, qualifies a student as being enrolled at least half-time. The table's structure implies it is a simple intersection entity between tax year setup and attendance type definitions.

Common Use Cases and Queries

The primary use case is during the batch process for generating 1098-T data extracts. A reporting engine would query this table to correctly categorize students' enrollment statuses. For instance, when calculating reportable amounts or determining if a student was at least a half-time student in any academic period during the tax year, the system would join a student's course attempt records to this table. A typical query pattern would involve filtering by the relevant tax year and joining to student enrollment data.

SELECT s.person_id, s.course_cd
FROM   igs_en_su_attempt_all s,
       igs_fi_1098t_ats     a
WHERE  s.attendance_type = a.attendance_type
AND    a.tax_year_name = '2024'
AND    s.cal_type = 'SEMESTER'
AND    s.ci_sequence_number = 1;

This query would identify students enrolled in attendance types designated as half-time for the 2024 tax year in a specific academic period. Data from this table is foundational for regulatory compliance reporting.

Related Objects

The IGS_FI_1098T_ATS table is centrally linked to two primary tables via foreign key constraints, as documented in the provided metadata.

  • IGS_FI_1098T_SETUP: The TAX_YEAR_NAME column in IGS_FI_1098T_ATS references this parent table. IGS_FI_1098T_SETUP likely stores the master configuration and control parameters for 1098-T reporting for each tax year. The relationship ensures that half-time attendance types can only be defined for a tax year that has been set up in the system.
  • IGS_EN_ATD_TYPE_ALL: The ATTENDANCE_TYPE column in IGS_FI_1098T_ATS references this parent table. IGS_EN_ATD_TYPE_ALL is the core table defining all valid attendance types (e.g., Full-Time, Part-Time, Co-op) within the institution. This relationship ensures referential integrity, meaning only attendance types that exist in the system can be flagged for 1098-T reporting.

These relationships position IGS_FI_1098T_ATS as a child table that draws its key descriptive entities from these two master tables, creating the necessary link between tax reporting rules and academic definitions.