Students from outside the United States should review the International Students section of this page for important information. Most foreign students do not need Form 1098-T for any purpose.
The State of Oregon does not require us to report Form 1098-T data to them.
Accessing Form 1098-T
· Enter S8 in the School code box
· Enter the student social security number in the account number box
· Enter the password that was emailed with your online delivery notification or the new password if you have already logged in and changed it. If you need help accessing your password, select Need help logging in? or call (866) 428-1098.
Form 1098-T information can also be found by logging into your PilotsUP Self Serve account and following these instructions:
- Select Student
- Select Student Records
- Select Tax Information
- Enter the Tax Year
Account Related Questions
This does not mean your "payments received for qualified tuition and related expenses" are zero. To help you understand how the amounts in Box 2 and Box 5 were calculated, a transaction history of the calendar year can be found below the current year tax information on the online Form 1098-T.
For a comprehensive list of charges and payments for each semester, log into your PilotsUP Self Serve account and following these instructions:
· Select Student
· Select Student Records
· Select Account Balance by Term
All charges and credits for each semester will be listed.
If your stipends represent a scholarship awarded to you on the basis of academic merit and/or financial need, and not as wages you have earned, then you have probably received them as credits flowing through your UP student account. In that case, your scholarships are reported in box 5 (Scholarships or grants) of Form 1098-T.
Foreign students who are nonresident aliens for tax purposes should also review IRS Publication 519, US Tax Guide for Aliens.
However, room and board expenses are still "nonqualified" for purposes of computing an American Opportunity Credit, Lifetime Learning Credit, or tuition and fees deduction on your tax return.
For further information on section 529 accounts and other education-related tax benefits, please review IRS Publication 970, Tax Benefits for Education, or consult with a tax professional.
The Post 9/11 GI Bill specifies that for financial aid purposes, VA benefits should not be considered as a resource (either as income or a scholarship) to the recipient when need is calculated. However, students receiving VA benefits may not use that amount to calculate American Opportunity or Lifetime Learning Credits. Therefore, IRS has determined that these tuition benefits should be included in scholarships/grants reported in box 5 of Form 1098-T.
- Log into your PilotsUP self Serve account
- Select Student
- Select Student Records
- Select Account Balance by Term
However, some IRS notices were poorly worded, and stated incorrectly that Form 1098-T must report a number in box 1 to permit a credit/deduction to be claimed.
The national organization NACUBO, which supports colleges and universities across the US, posted this announcement in November 2011, regarding these incorrect IRS notices. As recently as early 2012, students still reported receiving these incorrect IRS notices.
- a US citizen, or
- a Lawful Permanent Resident ("green card" holder), or
- a resident alien for tax purposes, by virtue of passing the Substantial Presence Test for the year
Otherwise, you are a nonresident alien (also known as a "foreign person") for tax purposes. For further information, please review IRS Publication 519 (US Tax Guide for Aliens).
For most F-1 and J-1 students, this means if you arrived in the US during or after the year 2008, you are a nonresident alien for tax purposes and you will not need a Form 1098-T for 2012.
For most J-1 researchers, this means if you arrived in the US during or after the year 2011, you are a nonresident alien for tax purposes and you will not need a Form 1098-T for 2012.
Canadian M.Ed. students will be sent an online delivery notification to their UP email address email in late February containing a link to the website where the TL11A may be viewed and printed.
All other Canadian students may obtain a TL11A slip upon request to firstname.lastname@example.org. Please include your full name, mailing address and Student ID number with your request.