Penn State is required by the United States Internal Revenue Service (IRS) to report payments received for qualified tuition and related expenses for the tax year ending on December 31 of the preceding calendar year. The Form 1098-T is the tax document used to report these payments. Students who file income taxes in the United States can use the Form 1098-T as an informational tax document used to determine eligibility for income tax credits.
In previous years Penn State only issued Form 1098-T to international students who requested it. Starting with reporting year 2019, Penn State began issuing a Form 1098-T for all students, including international students who may or may not be eligible to receive an education tax benefit, or who may not file taxes in the United States.
Penn State cannot determine which international students are residents for tax purposes and cannot provide personal tax advice to students. It is each student’s responsibility to determine if they should file taxes and/or if they are eligible for a tax credit.
Per the Directorate of International Student & Scholar Advising (DISSA): Each year in late February, DISSA sends information on access to tax software for international students in F or J status who are determined to be “non-residents for tax purposes.” In general, anyone entering the U.S. in F or J student status are exempt from the substantial presence test for 5 years, meaning they are non-residents for tax purposes in the first 5 years. In the 6th year, students must determine their tax status by completing the substantial presence test. For tax year 2020, you are a non-resident for tax purposes if you entered the United States in F or J student status on or after January 1, 2015; you are a ‘resident for tax purposes’ if you entered the U.S. on December 31, 2014, or earlier.
For more information, please refer to the Internal Revenue Service’s website at: https://www.irs.gov/individuals/international-taxpayers/determining-alien-tax-status or consult your personal tax adviser.
If you are a current student, the Form 1098-T will populate to your Student Account Dashboard. To view/print it, follow these steps:
- Log in to your Student Home Base in LionPATH
- Click on "My Finances" on top of the page
- Select “Manage My Account/Make a Payment” to get to your Student Account Dashboard
- Click on “Tax Forms” on the left side menu to view or download and save/print your most recent form.