Form 1098-T, Tuition Statement

Form 1098-T reports qualified scholarships and related expenses for purposes of the American Opportunity Credit and the Lifetime Learning Credit.  Nonresident aliens are not eligible for these credits even if they receive a Form 1098-T. The IRS regulations state that, although no Form 1098-T is required for nonresidents, educational institutions may create the form for all students for administrative ease since many student systems lack information about the tax status of the students.  A nonresident alien who receives this form should disregard it, but retain the form in your tax file.

Resident Aliens are eligible for the credits under the same rules that apply to U.S. citizens. For information about the credits, refer to IRS Publication 970, Tax Benefits for Education.