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.