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I received a Form 1098-T. What is this for?

  • Form 1098-T reports qualified scholarships and related expenses for purposes of the American Opportunity and Lifetime Learning Credits. Nonresident aliens are not eligible for these credits even if they receive a Form 1098-T. The IRS regulations state that, although no Form 1098-T is required for nonresident aliens, education institutions may create the form for all students for administrative ease since many student systems lack information about the tax status of the students. Resident aliens are eligible for the credits under the same rules that apply to U.S. citizens. For information about the credits, refer to IRS Publication 970, Tax Benefits for Education.