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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 2014, USC sent IRS Form 1098-T to students enrolled between Spring 2013 and Spring 2014, or with certain types of prior year transactions posted in calendar year 2013.
Because these forms are for United States federal income tax return filing purposes only,
forms were not sent to international students who had not requested them
by reporting a Social Security number or an individual taxpayer identification number to the Registrar.

 

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 PR 
  • Can legally be claimed as a dependent by a U.S. citizen or PR, 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.

In prior years, USC has voluntarily provided a 1098-T to every international student with qualifying charges regardless of status. This year we are changing our procedures. Only international students who have provided us with an ITIN will automatically be provided with the form.

If you will not need a 1098-T for 2013, you do not need to do anything. If you will need a 1098-T, you may request it simply by providing us with your SSN or ITIN no later than 12/31/2013. 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 USC student ID number under "Tuition account number" in Part III. This will ensure that if you are eligible for a tax credit, your form will issued.

Because the University of Southern California is committed to protecting the privacy of your personal information, we ask that you do not send us your information via email. Please submit the completed form to a Registrar representative at the REG (Registration Building) service counter or mail to:

Office of the Registrar
University of Southern California
University Park Campus
700 Childs Way, JHH-106
Los Angeles, CA 90089-0912
 
You may also fax your form to 213-740-5986.

If you need a 1098-T and you do not request it by providing a correct ITIN before December 31, 2013, your Form 1098-T will not be filed.

If you request a form by providing us with your taxpayer identification 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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