Education Tax Credit Information

IRS Form 1098-T

The following information is provided for general assistance related to the IRS Form 1098-T but should not be construed as tax advice.  Please consult IRS Publication 970 or contact a tax advisor if you need further assistance.

The 1098-T form is used to assist students and families in determining if you are eligible for an Education Tax Credit or a Tuition and Fees Deduction.  Brown University is required to produce the 1098-T by IRS regulations. The information contained in the 1098-T will help you determine if you may claim one of the two tax credits, the American Opportunity Credit or the Lifetime Learning Credit, or a Tuition and Fees Deduction.  To claim either credit, the 1098-T is provided to assist you in preparing IRS Form 8863 or IRS Form 8917 respectively. 

How and when will I receive the 1098-T Statement? 

 The 1098-T Statement is provided each year on or before January 31.  Student and their Authorized Users will be notified by email when the 1098-T Statement is produced.

IMPORTANT NOTE:  Not all students will receive a IRS Form 1098-T.  According to IRS guidelines, a 1098-T statement will not be provided to non-resident aliens, international students, or in cases where qualified tuition and related expenses are entirely waived or paid entirely with scholarships.

Electronic 1098-T Statement Option:  Students can choose to view, print, and save their 1098-T electronically at .

  • Select Accept Consent in the 1098-T popup window that appears after login. 
  • If you do not see the popup window, or you would like to change your consent option, select "Consents and Agreements", select Change, and select Accept Consent.  
  • Consent remains on record for the remainder of your enrollment at Brown. 
  • Students can determine whether their authorized user has access to view the 1098-T statement. Select Authorized User tab, select Edit, and update the permissions shown n the popup window.

Paper Option: Students who do not select the electronic option will receive a paper 1098-T form mailed to the address listed on the University's records.  

 How do I provide my social security number? 

1098-T and Social Security Numbers:  Per state, federal and IRS guidelines, Brown University will request that all students provide their Social Security Number (SSN) for reporting purposes.  Having an accurate SSN on tax forms supports the tax deduction that a student or family may claim for qualified educational expenses on both federal and state income tax returns.  Failure to provide Brown with an SSN may result in a registration hold and/or being fined by the IRS in accordance with Internal Revenue Code Section 6723

If you have not previously provided your Social Security Number, login to Banner Self Service, select the Student Tab, select the Student Account link, select the Tax ID Number / SSN Link, enter your Social Security Number in the boxes provided, then select Submit.  

1098-T Related Resources

1098-T Data:  The data reported on the 1098-T is based on the tax year (not the academic year). 

Changes beginning with the 2018 Tax Year:  Beginning in the calendar/tax reporting year 2018, the IRS requires that the 1098-T Form reflect the amount of tuition and related expenses paid versus the amount of tuition and related expenses billed. For the calendar/tax reporting year 2018 (and going forward), the student’s 1098-T will reflect a dollar amount in Box 1 for “Payments received for qualified tuition and related expenses”.  Box 2, “Amounts billed for qualified tuition and related expenses”, will be blank.

Detail on data reported on 2018 IRS 1098-T Tuition Statement

Tax Credits:  The Taxpayer Relief Act of 1997 established two educational tax credits, the American Opportunity Credit and the Lifetime Learning Credit.  To claim either credit, the 1098-T is provided to assist you in preparing IRS Form 8863. 

Tuition and Fees Deduction:  This deduction is based on adjusted qualified education expenses paid in an eligible postsecondary educational institution.  The Tuition and Fees Deduction was expired for tax year 2018.  Watch the IRS website for details if this deduction will be extended.

Resources:  Brown University will not provide individual income tax advice.  We suggest that you contact your tax professional with any questions after reviewing this information and these resources.

IRS Tax Publication 970:  Tax Benefits for Education

Comparison Chart

NASFAA Tax Breaks for Higher Education

Taxation for International Students

Section 117 of the Internal Revenue Code exempts scholarships from taxation as long as the scholarship does not exceed the amount of eligible tuition charges.  Eligible tuition charges include tuition and fees, books, supplies, and equipment (not room and board).  
Brown University is required to withhold tax on excess scholarship equal to any scholarships, fellowships, grants, and financial aid in excess of eligible tuition charges. International students are subject to a 14% federal and 3.75% state withholding rate on the taxable portion of the scholarship/fellowship/grant.  This tax will be charged to the student account.  The "excess scholarship tax" is charged each term before the start of classes.  Students are required to pay the tax liability as soon as the charge appears on their account. 

Taxation may be avoided if the student's country of 
​residence has a tax treaty with the U.S which exempts their scholarship from taxation (reference Publication 901 for U.S. Tax Treaties).  Students who claim that part or all of the scholarship is exempt from taxation because of a tax treaty must enter their specific data pertaining their immigration and tax status into a computerized database, Foreign National Information System (FNIS).  Unless this information is entered and submitted in FNIS, an accurate assessment of a student's tax status and possible tax treaty eligibility cannot be made and taxes will be assessed.  

Brown University is required to report the excess to the Internal Revenue Service (IRS) on Form 1042-S.  International students who receive taxable income while in the United States may need to file a 1040NR or a 1040NR-EZ.  Please visit the IRS website for details.