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alexiomar
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Do I need a 1098-T form even though I went to college in Puerto Rico?

 
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4 Replies
Carl
Level 15

Do I need a 1098-T form even though I went to college in Puerto Rico?

No. A 1098-T is not required in order for the tax filer to report their education expenses. You can log into your college online account, go to the financials section of your account and get all the data you need there, to support what you report to the IRS.

Do take special note however, that without a 1098-T you may not qualify for some education credits. Not every situation requires a 1098-T to be issued either. Besides, most foreign schools don't "do" 1098-T's anyway and there's nothing the IRS can do to make them either. The IRS knows this too.

Do take note that beginning in 2018, the "tuition and fees" deduction is no longer allowed as congress did not renew that one after it expired at the end of 2017.

Do I need a 1098-T form even though I went to college in Puerto Rico?

Per IRS Pub 970 - Possible without, but not easy; Probably have to file by mail. From Pub 970:

"Form 1098-T, Tuition Statement. When figuring an education credit, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2019. However, the amount on Form 1098-T might be different from the amount you actually paid and are deemed to have paid. In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number.

Form 1098-T requirement. To be eligible to claim the American opportunity credit or the lifetime learning credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement, from an eligible educational institution, whether domestic or foreign. However, you may claim a credit if the student doesn't receive a Form 1098-T because the student's educational institution isn't required to furnish a Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has qualified education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no academic credit is awarded). If a student's educational institution isn't required to provide a Form 1098-T to the student, you may claim a credit without a Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.You may also claim a credit if the student attended an eligible educational institution required to furnish Form 1098-T but the student doesn’t receive Form 1098-T before you file your tax return (for example, if the institution otherwise required to furnish the Form 1098-T doesn’t furnish it or refuses to do so) and you take the following required steps. After January 31, 2019, but before the due date for your 2018 tax return, you or the student must request that the educational institution furnish a Form 1098-T. You must fully cooperate with the educational institution's efforts to gather the information needed to furnish the Form 1098-T. You must also otherwise qualify for the benefit, be able to demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and substantiate the payment of qualified tuition and related expenses."

Anonymous
Not applicable

Do I need a 1098-T form even though I went to college in Puerto Rico?

it should also be noted that many foreign higher education institutions do not qualify you for any education credit

to be a qualified institution they need to satisfy the requirements to participate in the U.S. Department of Education financial aid program

Anonymous
Not applicable

Do I need a 1098-T form even though I went to college in Puerto Rico?

here's a link to see if your's qualifies but you'll have a problem if no 1098-t

See if your school is on the U.S. Federal Student Aid Code List.

https://ifap.ed.gov/ifap/fedSchoolCodeList.jsp

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