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1098-T forms and International Students

 
The 1098-T form is used to document education tax credits on United States federal income tax returns.
 
In January, USC sends IRS Form 1098-T for students enrolled between Spring of the previous year and Spring
of the current year, or with certain types of prior year transactions posted in the previous calendar year.
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.

 
If you need a 1098-T and do not request it by providing a correct ITIN before December 24th, your Form 1098-T will not be filed.
 

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

Most international students are not eligible to claim education tax credits. For more information about eligibility, please review I.R.S. Publication 970 at http://www.irs.gov/pub/irs-pdf/p970.pdf . USC employees cannot assist you with your specific tax questions, so you should consult with a qualified tax professional if you need assistance.

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 & 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 10-digit USC-ID number under "Tuition account number" in Part III. Please be sure to print the W-9S form before you fax it bcause changes made online are not saved. Submission of this form with correct information will ensure that if you are eligible for a tax credit, your form will be issued.

Because the University of Southern California is committed to protecting the privacy of your personal information, we cannot accept your information via email. Please submit the completed form to a Registrar representative at the Trojan Hall service counter or mail to:

Office of the Registrar
University of Southern California
University Park Campus
615 Childs Way, TRO-101
Los Angeles, CA 90089-0912
 
You may also fax your form to the Registrar's Office at 213-740-5986.

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

If you request a form by providing us with your taxpayer identification (ITIN) number, we also recommend that you sign up for electronic delivery of your form. This prevents your personal information from being sent in the mail and gives you the earliest possible access to your information online. Please visit our website at http://www.usc.edu/sfs/1098t for more information on electronic delivery consent and other 1098-T related topics.

 

 

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