Education Tax Credits
The U.S. Congress established federal tax credits for qualified college tuition and related expenses under the Taxpayer Relief Act of 1997 and the American Recovery and Reinvestment Act (ARRA) of 2009. Please visit Tax Credit Information (UH System) for more information about these tax credits as well as other education-related tax credits. For additional help, review IRS Publication 970 (PDF).
All students (except nonresident alien students) who were charged qualified tuition and related expenses for credit classes, or received a scholarship or grant between January 1 and December 31, 2016 will receive a Form 1098-T Tuition Statement. This form will reflect amounts billed on your student account during the calendar year (regardless of the year in which the semester started), as well as scholarships and grants paid during the same period. Reportable amounts for Spring 2017 posted to your student account prior to December 31, 2016 will be reflected in the 1098-T form for calendar year 2016.
Your 1098-T Tuition Statement will be available for viewing electronically on your MyUH Portal from January 31. An email with the subject line "Important Tax Return Document Available" will be sent to your hawaii.edu email address at that time. For additional information about the delivery and retrieval of your 1098-T form, visit the Bursar's Office website.
To access and print your Form 1098-T Tuition Statement:
- Login to MyUH.
- Click on the Tax Notification link on the left side of the page.
- Enter 20xx (e.g., 2016, 2017) as the tax year.
- Print the pages for your information and files (use the 'Print Screen' feature on your keyboard to capture a screen shot of the contents on your computer screen). This information will be accessible for only 2 years on MyUH.
Information for Nonresident Alien Students
If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. However, if you are considered a resident alien of the United States for tax purposes, as defined by the IRS, you may be eligible for the American Opportunity Tax Credit or Lifetime Learning Credit. Form 1098-T Tuition Statement will be provided to nonresident alien students who have provided their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to the Office of the Registrar.
For additional information, see IRS Publication 970, Tax Benefits for Higher Education. Further information on claiming education tax credits for nonresident alien students can be found in IRS Publication 4152. If you require additional information on whether you qualify for the education tax credits and how to claim the benefits, please consult with your tax advisor.
Important Note about Social Security Numbers
Under federal law, you are required to provide your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to the University for reporting tax information on the 1098-T Tuition Statement. If you fail to furnish your correct SSN or ITIN to the University of Hawaiʻi, the IRS may impose a penalty of $50.00 unless your failure is due to reasonable cause and not willful neglect.