General Catalog 2020-2021

1098-T Information

The Taxpayer Relief Act requires United States University (USU) to report student fee information to the IRS. You may be eligible to use the 1098-T to claim education tax credits if you are in one of these categories:

  • U.S. Citizens
  • Permanent Residents (PR)
  • Married to a citizen or Permanent Resident
  • Can legally be claimed as a dependent by a U.S. citizen or Permanent Resident, or
  • Have been in the US long enough to file taxes as a resident for federal tax purposes

1098-T Information for International Students

Because these forms are for United States federal income tax return filing purposes only, forms are not sent to international students who do not request them by reporting a Social Security number (SSN) or an individual taxpayer identification number (ITIN) to the Registrar. Most international students are not eligible to claim education tax credits. For more information about eligibility, please review I.R.S. Publication 970 at https://www.irs.gov/forms-pubs/about-publication-970. USU employees cannot assist you with your specific tax questions, so you should consult with a qualified tax professional if you need assistance.

For tax reporting purposes, please contact the Office of the Registrar to change or make corrections to your name or social security number. A legible copy of your social security card will be required with your formal request.

If you will not need a 1098-T, you do not need to do anything. If you will need a 1098-T, you may request it simply by providing the Registrar's Office with your SSN or ITIN no later than December 24th of the tax year. In order to comply with IRS regulations, we are asking that you complete Parts I and III of IRS Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification which can be found on the I.R.S. website at http://www.irs.gov/pub/irs-pdf/fw9s.pdf. Enter your USU student number under "Tuition account number" in Part III. Submission of this form with correct information will ensure that if you are eligible for a tax credit, your form will be issued.

If you need a 1098-T and you do not request it by providing a correct ITIN or SSN before December 24 of the tax year, your Form 1098-T will not be filed.