Search Results tax_year_name




Overview
Explore in AI Chat

Overview

The IGS_FI_1098T_FTS table is a configuration table within the Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2, specifically for the Oracle Student Management (OSM) product, owned by the IGS schema. Its primary role is to support the generation of the IRS Form 1098-T, which U.S. educational institutions use to report qualified tuition and related expenses to students and the Internal Revenue Service. The table acts as a mapping repository, defining which specific institutional fee types are considered qualified expenses for a given tax reporting year. This mapping is a critical control point for ensuring the accuracy and compliance of annual 1098-T reporting.

Key Information Stored

The table is structurally simple, centering on the relationship between two key columns. The TAX_YEAR_NAME column stores the user-defined identifier for the applicable tax year (e.g., '2023', '2023-2024'), making it a primary search and filter criterion. The FEE_TYPE column holds the code representing a specific institutional charge, such as tuition or a mandatory fee, that qualifies for reporting. This core relationship is enforced by the unique primary key index, IGS_FI_1098T_FTS_PK, on the combination of TAX_YEAR_NAME and FEE_TYPE. Standard EBS audit columns (CREATED_BY, CREATION_DATE, LAST_UPDATED_BY, LAST_UPDATE_DATE, LAST_UPDATE_LOGIN) track changes, while OBJECT_VERSION_NUMBER facilitates optimistic locking to prevent data overwrites during concurrent updates.

Common Use Cases and Queries

The primary use case is the annual setup and maintenance of 1098-T reporting rules. Administrators populate this table via the application's user interface, associating qualified fee types with the relevant tax year. During the 1098-T report generation process, the system queries this table to identify which student transactions should be included in Box 1 (Payments for qualified tuition) or Box 2 (Amounts billed for qualified tuition). A common diagnostic or validation query would retrieve the full setup for a specific tax year, often ordered by fee type.

SELECT tax_year_name, fee_type, creation_date, last_updated_by
FROM igs.igs_fi_1098t_fts
WHERE tax_year_name = '2024'
ORDER BY fee_type;

Another frequent operation is verifying if a particular fee type code is configured for reporting, which is essential for troubleshooting missing charges on the generated form.

Related Objects

Based on the provided dependency information, the IGS_FI_1098T_FTS table is a standalone reference table. It does not reference other objects but is referenced by objects within the APPS schema. This indicates it is called by application code, likely by the core 1098-T reporting engine or related views and packages, to obtain the qualified fee type mapping. While not listed in the excerpt, this table is logically related to the core transaction tables in the IGS_FI schema that store the actual student charges (e.g., IGS_FI_INV_INT_ALL, IGS_FI_CREDITS_ALL) and to the setup table where tax years are defined. The fee_type values stored here typically correspond to values defined in the application's fee type lookup or setup tables.