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- 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.