Eligible educational institutions file this form for each student they enroll and for whom a reportable transaction is made.
Form 1098-T for current and prior year tax returns are available to students on myUNT.
If you have any questions regarding specific amounts found on the form, please contact us at Scrappy Says .
To revoke your consent to receive an electronic copy of your 1098-T and receive a paper copy, please complete the Request to Opt-Out of 1098-T Electronic Delivery form.
IRS Form W-9S, Request for Student's Taxpayer Identification Number and Certification, is used by educational institutions to request the taxpayer identification number of students for whom the institution must report 1098-T Tuition Statement information to the Internal Revenue Service. This form allows students to provide their correct Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to UNT for 1098-T purposes.
An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the Internal Revenue Service (IRS). The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but do not have, and are not eligible to obtain, a social security number (SSN) from the Social Security Administration. ITINs are issued regardless of immigration status because resident and nonresident aliens may have U.S. tax returns and payment responsibilities under the Internal Revenue Code.
If a student was enrolled in credit-based courses, made payments during the tax year that are reportable on a 1098-T, and has a missing or invalid SSN or ITIN on their student account, they will receive a Request for Taxpayer Identification Number (W-9S).
Section 6109 of the Internal Revenue Code requires taxpayers to give their correct social security number (SSN) or individual taxpayer identification number (ITIN) to colleges and universities who must prepare and submit 1098-T forms to students and the IRS. The IRS utilizes a taxpayer identification number matching program to match 1098-T statements issued by the University of North Texas to individual income tax returns when students or parents claim education credits on their tax returns. If you plan to claim education credits on your tax return, we recommend providing UNT with your SSN or ITIN. Ultimately, it is the student's decision whether or not to provide their taxpayer identification number. The University of North Texas will report a student's 1098-T information to the IRS with or without a taxpayer identification number.
Students who receive the Request for Taxpayer Identification Number (W-9S) email can log into myUNT and complete the form via their Tasks tile. Students can also access the form directly from our website: W-9S eForm.
Tax on scholarships is charged to Non-Resident Alien students. If the scholarship total, including fellowships and grants, is more than the qualified tuition and fees a 14% tax is charged on the difference (non-qualified amount). If a student's qualified tuition and fees is more than the scholarship total then no tax is assessed. More information for Non-Resident aliens can be found in IRS Publication 515 and IRS Publication 519.