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