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Frequently Asked Questions - Form 1098-T Tuition Tax

Please reference the Explanation of IRS Form 1098-T and Form 1098-T Supplemental Information for more information.

Information for Nonresident Aliens

The Internal Revenue Service (IRS) does not require ASU to file a Form 1098-T for foreign students who are not US residents for tax purposes. This is because non-resident alien students are not eligible for education tax benefits. However, ASU cannot definitively determine which foreign students are residents for tax purposes. Also, the IRS does require ASU to provide a 1098-T to a non-resident alien student who requests one. For these reasons we provide 1098-T forms to all students, including foreign students who may or may not be eligible for an education tax benefit.

Information Services for the Tuition and Fees Deduction and the Education Credits

ASU cannot provide personal tax advice to students as each student's tax situation depends upon his/her own individual circumstances. Each student and/or their parents must determine eligibility for the tuition and fees deduction or one of the education credits (American Opportunity or lifetime learning credit).

For authoritative information, we recommend that you visit the IRS web site at: www.irs.gov/formspubs/

You can contact the IRS for telephone assistance, including requesting forms and publications, at 1-800-829-1040.

At the IRS web site you can review:

  • IRS Publication 970 "Tax Benefits for Higher Education", which includes chapters on the Hope credit, the lifetime learning credit, and the tuition and fees deduction.
  • Form 8863 "Education Credits (American Opportunity, Hope and Lifetime Learning Credits)". 
  • Instructions for Form 1040 or 1040A. 
  • IRS Publication 17 "Tax Guide for Individuals".

The tax rules regarding eligibility for, calculation of, and limitations on the tuition and fee deduction and education credits can be complex. For this reason, you may want to consult your tax advisor to determine whether you are qualified to claim the education expense tax credits and deduction.

If you did not receive an IRS Form 1098-T for the current calendar year, possible explanations are:

  • Arizona State University did not have a valid social security number on file for you. Call (480) 965-9834 to verify your social security number.
  • Arizona State University did not identify any information to report.  This would include having zero amounts for payments received for qualified tuition and related expenses, scholarship awards, adjustments to scholarship awards and adjustments for a prior year. See Explanation of IRS Form 1098-T Tuition Statement for more information regarding how paid tuition and related fees were determined. 
  • ASU did not have a current mailing address for you. Please ensure that your address information is up to date through My ASU.

You can view your current or prior 1098-T forms online at any time by logging in to My ASU, selecting the "Finances" tab at the top of the page and selecting the "IRS 1098 T" option.  On the next screen, select the year you would like to view by clicking on the link available.

  • The IRS Form 1098-T is an information form filed with the Internal Revenue Service.
  • The IRS Form 1098-T that you received reports amounts paid to you for qualified tuition and related expenses, as well as other related information. 
  • You, or the person who may claim you as a dependent, may be able to take either the tuition and fees deduction or claim an education credit on Form 1040 or 1040A for the qualified tuition and related expenses that were actually paid during the calendar year. 
  • The Form 1098-T Supplemental Information that ASU is providing over the Internet can assist you and your tax preparer in completing your tax return. Follow the instructions provided on the Form 1098-T Supplemental Information page to view and print paid tuition information. 
  • There is no need to attach Form 1098-T to your tax return. 
  • All information and assistance that ASU can provide to you is contained in this notice. 
  • There is no IRS requirement that you must claim the tuition and fees deduction or an education credit. Claiming education tax benefits is a voluntary decision for those who may qualify.

Box 1 of Form 1098-T reports the qualified tuition and related expenses paid during the calendar year. Qualified tuition and related expenses are sometimes referred to as qualified education expenses, although the terms are not always interchangeable. For purposes of the Form 1098-T provided by Arizona State University, the following categories of charges are included or not included in qualified tuition and related expenses:

Qualified Tuition and Related Expenses

Included Not Included
  • Resident and Non-resident Tuition

  • Graduate and Undergraduate Program Tuition

  • Graduate and Undergraduate Differential Tuition

  • Resident Surcharge

  • Special Class Fees

  • icourse & ocourse Fees

  • Recreation Fee

  • Financial Aid Trust Fund Fee

  • Associated Students of Arizona Fee

  • Student Programs Fee

  • Technology Fee

  • Health and Wellness Fee

  • Student Service Facility Fee

  • Late Charges

  • Application Fees

  • Processing Fees

  • Health Insurance Premiums

  • ASU Payment Plan Fee

  • Room and Board Charges

  • Course Related Books & Equipment

  • Registration fees paid for non-credit courses

 

Effective Reporting Changes for 2018

Due to tax reporting requirements effective for calendar year 2018, ASU will now report all payments for qualified tuition and related expenses in Box 1. Please note this is different from prior years where only "billed" information for qualified tuition and related expenses was reported in Box 2. ASU will continue to provide students with additional information of their paid information through the  Form 1098-T Supplemental Information page of this web site. 

You can view your current or prior 1098-T forms online at any time.

You can view all 1098-T tax forms by logging in to My ASU,selecting the "Finances" tab at the top of the page and selecting the "IRS 1098 T" option.

On the next screen, select the year you would like to view by clicking the links available.