91Ó°ÊÓ

The 2025 tax year will end on December 31, 2025. As you prepare for your 2025 tax return, please be reminded that the Taxpayer Relief Act of 1997 allows eligible taxpayers who pay qualified tuition and related expenses to an eligible educational institution to claim the American Opportunity Credit or the Lifetime Learning Credit on their federal income tax return.

For more details, please visit the IRS Tax Benefits for Education: Information Center.

W-9S Form Requirement:

The Internal Revenue Service (IRS) requires all eligible educational institutions to report certain student information on Form 1098-T (Tuition Statement). To correctly prepare the tax statement, 91Ó°ÊÓ must have your valid U.S. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) on file through the W-9S Form.

All students requesting or receiving a 1098-T must submit a completed W-9S form to 91Ó°ÊÓ no later than December 31, 2025.

For U.S. Citizens or Resident Alien Students:

91Ó°ÊÓ will issue Form 1098-T during the last week of January 2026. The information reported is based on payments received between January 1, 2025 and December 31, 2025.

Your 1098-T will be delivered as follows:

Electronic Delivery
If you have consented to electronic delivery, your Form 1098-T will be provided electronically through a secure Google Drive link. An email notification will be sent to your 91Ó°ÊÓ email address when your form is available for download.

Requesting a Paper Copy
Students who prefer a paper 1098-T must submit a separate written request to the Office of Student Accounts each year. If no paper request is submitted, 91Ó°ÊÓ will provide the form electronically only to students who have opted in for electronic delivery.

To ensure timely receipt:

All required information must be on file by December 31, 2025.

For International Students (Non-Resident Aliens):

91Ó°ÊÓ generally does not issue Form 1098-T to international students who are classified as Non-Resident Aliens (NRA) for federal tax purposes. Since NRAs are not typically eligible for federal education credits or deductions, the IRS does not require the university to issue Form 1098-T to these students.

However, international students may request a 1098-T if needed. To process your request, 91Ó°ÊÓ must have your valid SSN/ITIN and your current mailing address submitted through the W-9S form by December 31, 2025.

Form 1098-T is an informational statement and does not determine your tax credit eligibility. Eligibility depends on your personal tax situation.

Students and families should consult a qualified tax professional or refer to IRS Form 8863 and IRS Publication 970 (Education Credits).

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