Students who file taxes in the United States, or on whose behalf taxes are filed, may be eligible for a Lifetime Learning Tax Credit or the American Opportunity Credit to reduce the amount of federal tax to be paid. The 1098-T form provides information about qualified tuition and related deductions for eligible students.
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91³Ô¹ÏÍøprepares a 1098-T form for all students for whom we have a US Social Security Number. Form 1098-T contains information which can be used to take deductions or claim an education credit to reduce US federal taxes.
The 1098-T form is also provided to the US Internal Revenue Service (IRS).
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In order to prepare 1098-T forms students must provide their U.S. social security numbers to AUP. This can be done by each student through the .ÌýFor security purposes do not provide U.S. Social Security Numbers by email.
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Students who file taxes in the United States and do not have a Social Security Number may use a Tax Identification Number (TIN). Directions for Ìýfor aÌýTIN orÌýÌýa TIN can be found on the IRS website.
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Students who are subject to filing US taxes and fail to furnish a correct social security number are subject to a penalty of $50 by the IRS unless the failure is due to reasonable cause and not to willful neglect.
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If 91³Ô¹ÏÍødiscloses or uses your SSN in violation of Federal law, 91³Ô¹ÏÍømay be subject to civil and criminal penalties.
Section 6109 of the Internal Revenue Code requires students to give their correct SSN or TIN to persons who must file information returns with the IRS. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information to the Department of Justice.
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Students are able to download the 1098-T form from their My 91³Ô¹ÏÍøstudent portal by 31 January for the prior year. This requires a Net ID and password. The form cannot be emailed for security reasons.
The IRS does not require a 1098-T be generated for the following:
For additional information, please refer to theÌý.
If you believe you should have a 1098-T and have given your US Social Security Number to 91³Ô¹ÏÍøthrough your online checklist but there is no form on your student portal by 31 January for the prior year, please contact Student Accounting Services atÌýsasaup.edu.
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If you are unable to log in to the 91³Ô¹ÏÍøwebsite because you do not know your NET ID or your password please clickÌý, select an option, complete the form and submit. This will generate a NET ID Activation/password reset request.
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Please note all information is in EUROS.
Box 1 shows the total payments received for qualified tuition and related expenses less any reimbursements or refunds made during 2020 that relate to payments received during 2020.
Box 5Ìýshows the total of all scholarships and grants including third party sponsorships. The amount of scholarships or grants for the calendar year (including those not reported by AUP) may reduce the amount of the education credit you claim for the year.
For a breakdown of the tuition, fees, grants and scholarships please consult your billing statements for the year. If you believe the information on the 1098-T is incorrect please contact sasaup.edu (Student Accounting Services). While 91³Ô¹ÏÍøcan answer questions regarding student accounts, the University is not able offer any tax advice. You should consult your taxÌýadviserÌýwith questions about filing taxes. For information about tax credits or about filing taxes please consult theÌýÌý[pdf].
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