Paying for College | Tax Reporting

Tax Reporting, How to Obtain an Individual Tax Payer Identification Number (ITIN)
and Compliance with Tax Form 1098-T

ITIN
The Internal Revenue Service (IRS) issues an individual taxpayer identification number (ITIN) for federal tax purposes only to non-resident aliens. The ITIN may also be used for filing California state taxes. Students must submit the completed application accompanied by documentary evidence of alien status and identity such as a passport, foreign birth certificate, etc. One piece of documentary evidence should include photo identification. Some campuses have a
Tax Analyst Specialist that can assist students obtain the ITIN and answer questions regarding its use.

Reportable income includes scholarship funds received that cover books and other needs aside from tuition. Students are advised to submit yearly tax returns on earned income and scholarship funds used for costs other than tuition. This is required by law and is likely one indicator of good moral character, a virtue necessary to proceed with legalizing immigration status.

Form 1098-T
Students may also be eligible to file for Tuition Tax Credit using Tax Form 1098-T. This form may be sent to them by the college Bursar’s Office near the end of the calendar year if their ITIN or Social Security Number (SSN) is missing on their student account. This is done because the Internal Revenue Service (IRS) requires all colleges and universities to request SSNs or ITINs from enrolled students in order to comply with Form 1098-T reporting requirements that pertain to education tax credits. Students who are NOT filing for tuition tax credit do not have to complete the Form W-0 or provide an ITIN or SSN to the college or university. Students who are filing for tuition tax credit must follow the instructions to accommodate the Bursar’s Office request.