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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.

  • 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 billed 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.

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.
  • The amount of qualified tuition and related fees billed during the calendar year was zero. See Explanation of IRS Form 1098-T Tuition Statement for more information regarding how billed 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, selecting the "More" option and clicking on the IRS 1098T link.  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, selecting the "More" option and clicking on the IRS 1098T link. 

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

Box 2 of Form 1098-T reports the qualified tuition and related expenses billed to you 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

  • Economic Recovery Surcharge

  • Special Class Fees

  • Music Fees

  • Student Recreation Complex 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

  • Tuition Installment Plan Fee

  • Room and Board Charges

  • Course Related Books & Equipment

  • Registration fees paid for non-credit courses

 

Billed Tuition vs. Paid Tuition

ASU is choosing to report qualified tuition and related expenses that were billed during the calendar year, rather than the amount that was paid. In general, qualified tuition and related expenses are considered to be billed when you register for classes. The billed amount of tuition and fees reported in box 2 is reduced by the following deductions:

Qualified Tuition and Related Expenses Reduced By:

  • Current year reductions in billed amounts for semesters billed during the calendar year. For example, a reduction due to withdrawal from classes. The reductions may or may not have resulted in a refund, depending on whether the billed amounts had been paid prior to the reduction.
  • Tuition charges waived during the calendar year due to the student's status as a benefits eligible ASU faculty or staff member or the spouse or dependent of an ASU faculty or staff member. 
  • Tuition charges waived during the calendar year due to the student's status as an eligible research or teaching assistant/associate.

Additional detailed information regarding the amount reported in box 2 is available by logging in to My ASU.  Click on My Finances in the Quick Links box on the left-hand side, then select "IRS 1098-T" in the Helpful Links section on the right-hand side to view qualified tuition and related expenses billed by semester and type of fee. This detailed information is supplemental and is not reported to the IRS.

The amount shown in box 2 for qualified tuition and related expenses billed during the calendar year may represent an amount that is different from the amount actually paid during the calendar year, although for many students the amounts will be the same. Under section 25A of the Internal Revenue Code and the associated regulations, a taxpayer may take a tuition and fee deduction or claim an education tax credit only with respect to qualified tuition and related expenses actually paid during the calendar year. You may not be able to take a tuition and fee deduction or claim an education credit with respect to the entire amount billed and reported in box 2. Please link to the Form 1098-T Supplemental Information page of this web site for directions on how to access supplemental information being provided by ASU regarding qualified tuition and related expenses that were paid during the calendar year.